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Searching Content indexed under Corporate Tax by Andrew Liazos ordered by Published Date Descending.
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1
Impacts On 162(m) (Video)
Andrew Liazos and David Fuller identify the three main areas to focus on in light of 162(m) and discuss traps for the unwary.
United States
4 Jun 2018
2
Section 162(m) Final Regulations Clarify Requirements For Exemptions To $1 Million Deduction Limitation
Section 162(m) generally limits to $1 million the amount that a public company can annually deduct with respect to remuneration paid to certain covered employees.
United States
8 Apr 2015
3
Camp Tax Reform Proposal Could Impact Executive Compensation
House of Representatives Committee on Ways and Means Chairman Dave Camp released the proposed Tax Reform Act of 2014.
United States
20 Mar 2014
4
Removal Of Tax Gross-Ups Results In Heightened Sensitivity To Golden Parachute Rules In Corporate Transactions
A sensitive issue in many corporate transactions is whether amounts to be paid to a target's executives will be treated as golden parachute payments for tax purposes.
United States
2 Mar 2010
5
Update on IRS Exempt Organization Compensation Review
In public comments made earlier this week, senior Internal Revenue Service (IRS) officials shared a series of significant observations arising from the IRS' current focus on exempt organization executive compensation arrangements.
United States
5 Dec 2005
6
IRS Exempt Organizations Compensation Audits—Update and Strategy
The Internal Revenue Service (IRS) continues to conduct a program they announced last year of correspondence-type audits of the executive compensation paid by approximately 2,000 exempt organizations.
United States
19 Apr 2005
7
IRS Offers Settlement for Stock Option Tax Shelter Transactions
On February 22, 2005, the IRS announced a settlement initiative regarding certain transactions in which an executive sells stock options to a family limited partnership. The IRS has apparently identified more than $700 million in unreported taxable gains with respect to these transactions.
United States
1 Mar 2005
8
IRS Issues Long-Awaited Guidance On 403(B) Annuities For Tax-Exempt Organizations
On November 16, 2004, the IRS issued comprehensive proposed regulations applying to tax-sheltered annuities (also known as 403(b) annuities or tax-deferred annuities). This type of benefit is available only to employees of organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and to employees of public educational institutions.
United States
19 Nov 2004
9
U.S. Congress Approves Significant Changes To The Tax Rules For Nonqualified Deferred Compensation Plans
On October 11 2004, the U.S. Congress passed the American Jobs Creation Act of 2004, also known as the JOBS bill. It is anticipated that President Bush will sign the JOBS bill shortly after the November presidential election.
United States
21 Oct 2004
10
IRS And Congress Target Exempt Organizations’ Executive Compensation Practices
Executive compensation practices of tax-exempt organizations continue to draw U.S. media attention and government scrutiny.
United States
28 Jun 2004
11
Spitzer V. Grasso: Compensation-Related Governance Issues For Not-For-Profits
The complaint filed on May 24, 2004, by the New York attorney general against the New York Stock Exchange (a New York not-for-profit corporation), its former CEO and the former chair of its Compensation Committee, has important corporate governance, executive compensation and tax law implications for not-for-profit corporations nationwide.
United States
15 Jun 2004
12
Nonqualified Deferred Compensation Provisions Added to The International Tax Bill
Charles Grassley, Chairman of the Senate Finance Committee, has added amendments to the Jumpstart Our Business Strength Act (S. 1637) that would adversely change longstanding tax rules used by corporations to provide non-qualified deferred compensation to their employees.
United States
4 May 2004
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