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Searching Content indexed under Corporate Tax by Eddie Adkins ordered by Published Date Descending.
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IRS Rules That Director Who Served As Interim CFO Was Not An Officer For Section 162(M) Purposes
Section 162(m) limits a public corporation's deduction for a taxable year for compensation paid to certain executives to $1 million for each executive.
United States
3 Oct 2017
2
IRS Moves To Bar Partners From Employee Treatment
The IRS has released temporary and proposed regulations that bar partners from being treated as employees of a disregarded entity (DRE) owned by their partnership.
United States
9 May 2016
3
Termination For Cause Provision Results In Substantial Risk Of Forfeiture, Tax Court Says
In Austin v. Commissioner, 141 T.C. No. 18, the Tax Court ruled that a forfeiture of stock upon termination for "cause," as defined in the company’s restricted stock agreement, constituted a substantial risk of forfeiture.
United States
20 Jan 2014
4
Budget Agreement Increases Pension Insurance Premiums
The Bipartisan Budget Act of 2013, passed by both houses of Congress and signed into law by the president in late December, raises variable rate premiums by $5 in plan year 2015 and an additional $5 in plan year 2016.
United States
20 Jan 2014
5
IRS Provides Health Insurance Tax Credit Relief To Small Wisconsin And Washington Employers
Small employers in Wisconsin and Washington that lack a health insurance exchange in their county received some relief from the IRS in the form of a notice
United States
20 Jan 2014
6
IRS Releases Optional Standard Mileage Rates For 2014
The IRS issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
United States
17 Jan 2014
7
New Fee For Self-Insured Employers Due On Form 720 By July 31
A new fee enacted to help fund the Patient-Centered Outcomes Research Institute must be paid by certain employers who sponsor self-insured health plans by July 31.
United States
25 Jun 2013
8
Get Ready For Potential Stock Option Exercises Before Year-End
Stock options’ last hurrah? Well, maybe. Human resources leaders and CFOs need to know that executives who possess, as a group, $22.5 billion of vested, unexercised, in-the-money stock options,1 could exercise those stock options as we approach year-end.
United States
14 Mar 2013
9
Sixth Circuit Denies IRS Request To Rehear Decision Upholding Refund For FICA Taxes On Certain Severance Payments
The Sixth Circuit Court of Appeals has denied an IRS request for an en banc rehearing of its decision in United States v. Quality Stores, Inc., which held that certain severance payments were not subject to payroll taxes under the Federal Insurance Contributions Act.
United States
14 Mar 2013
10
Sixth Circuit Affirms Refund For FICA Taxes On Certain Severance Payments
The decision, unless appealed to the Supreme Court, should allow taxpayers in the Sixth Circuit to obtain refunds for FICA taxes paid on similar severance payments.
United States
26 Sep 2012
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