Searching Content indexed under Tax Authorities by Paul Borden ordered by Published Date Descending.
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IRS Stands By Reversal on Performance-Based Compensation Under Section 162(m), Provides Transition Relief
The IRS has issued a revenue ruling that confirms a new position taken in a recent private letter ruling with respect to qualified performance-based compensation under Section 162(m).
United States
29 Feb 2008
IRS Issues Limited Relief On Section 409A; Year End Action Still Required
The IRS recently issued Notice 2007-78, which provides additional guidance and limited transition relief on Section 409A of the Internal Revenue Code. There are still actions required by the end of 2007.
United States
18 Sep 2007
Action Required by December 31, 2007, to Comply with Final Section 409A Requirements
This is a reminder that employers have until December 31, 2007, to comply with the final regulations under Internal Revenue Code Section 409A.
United States
17 Aug 2007
All Good Things Must Come To An End – Section 409A Tax Reporting And Withholding Requirements Are Now Effective
After an almost two-year delay, the IRS has now indicated that the tax reporting and withholding requirements imposed by Section 409A of the Internal Revenue Code of 1986, as amended, are effective immediately with respect to deferred amounts that became includible in income in 2005 or 2006.
United States
28 Dec 2006
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