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Searching Content indexed under Employment and HR by Michael Frank ordered by Published Date Descending.
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Reminder: Information Statements Due By February 1, 2016, For 2015 Incentive Stock Option And Employee Stock Purchase Plan Transactions; IRS Filings Also Required
This is a reminder to public and private companies that grant incentive stock options ("ISOs") or maintain a tax-advantaged employee stock purchase plan ("ESPP").
United States
22 Jan 2016
2
Treasury Eases "Use-It-Or-Lose-It" Rule For Health FSAs
In a victory for employers and employees, on October 31, 2013, the U.S. Department of the Treasury and the IRS issued Notice 2013-71, which modifies the "use-it-or-lose-it" rule for health FSAs to permit carryovers up to $500.
United States
12 Nov 2013
3
The Treasury Department And The IRS Implement Windsor And Adopt "State Of Celebration" Rule: Compensation And Benefits Considerations Of Same-Sex Marriage Ruling
On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17 and updated Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law to clarify and implement the federal tax consequences of United States v. Windsor.
United States
29 Sep 2013
4
Reminder: Information Statements Due By January 31, 2013, For 2012 Incentive Stock Options And Employee Stock Purchase Plan Transactions; IRS Filings Also Required
This is a reminder to public and private companies that grant incentive stock options or maintain a tax-advantaged employee stock purchase plan.
United States
29 Jan 2013
5
Ruling Highlights Importance Of Fiduciary Process Surrounding 401(K) Plan Fees And Services
On March 31, 2012, the U.S. District Court for the Western District of Missouri awarded plaintiffs more than $35 million in a class action suit over certain breaches of duty related to 401(k) plan expenses.
United States
15 Jun 2012
6
Reminder: IRS Reporting Rules On Incentive Stock Options And Employee Stock Purchase Plans; Information Statements Due January 31, 2012
This is a reminder to companies that grant incentive stock options ("ISOs"), or that maintain a tax advantaged employee stock purchase plan ("ESPP").
United States
13 Jan 2012
7
Proposed Regulations Under Section 162(M) May Change Grant Practices Of Recently Public Companies
On June 23, 2011, the IRS issued proposed regulations under Section 162(m), which limit the deduction for compensation paid to certain public company executive officers.
United States
11 Jul 2011
8
Reminder: Final IRS Reporting Rules on Incentive Stock Options and Employee Stock Purchase Plan Transactions in Effect for 2010; Information Statements Due January 31, 2011
This is a reminder to companies that grant incentive stock options ("ISOs"), or that maintain a tax advantaged employee stock purchase plan ("ESPP").
United States
26 Jan 2011
9
IRS Expands Section 409A Relief with Notice 2010-80
On November 30, 2010, the Internal Revenue Service issued Notice 2010-80, which modifies its prior Notice 2010-6 (generally providing transitional relief for documentary corrections under Internal Revenue Code Section 409A ("Section 409A")) and Notice 2008-113 (providing for operational corrections under Section 409A) to expand the relief and reduce the reporting requirements under such Notices.
United States
10 Jan 2011
10
New Legislation Allows 401(k) and Other Plans to Offer In-Plan Roth Rollovers
On September 27, 2010, the Small Business Jobs and Credit Act of 2010 (H.R. 5297) (the "Act") was signed into law. Sections 2111 and 2112 of the Act introduce two new changes allowing for the treatment of pretax contributions as in-plan Roth contributions.
United States
31 Oct 2010
11
Reminder: Information Statements Due By February 1, 2010, For 2009 Incentive Stock Options And Employee Stock Purchase Plan Transactions; New Disclosure Rules Will Apply To 2010 Transactions
This is a reminder to public and private companies that grant incentive stock options ("ISOs") or maintain a tax advantaged employee stock purchase plan ("ESPP").
United States
31 Jan 2010
12
House Passes Legislation On Say On Pay And Compensation Committees
On July 31, 2009, the House of Representatives passed the “Corporate and Financial Institution Compensation Fairness Act of 2009,” which would require advisory votes on executive compensation for public companies subject to the proxy rules, as well as enhanced compensation committee independence for listed companies.
United States
13 Aug 2009
13
Administration Proposals On Compensation Committees And Say On Pay Would Affect All Public Companies
On July 16, 2009, as a part an effort to move the Obama Administration’s regulatory reform agenda forward, the Treasury Department delivered draft legislation to Congress that would require enhanced compensation committee independence for listed public companies, as well as advisory votes on executive compensation.
United States
30 Jul 2009
14
COBRA Provisions Of The American Recovery And Reinvestment Act Of 2009
The recently enacted American Recovery and Reinvestment Act of 2009 (the "Act") includes several new requirements that will impact the COBRA responsibilities of employers maintaining group health plans.
United States
27 Feb 2009
15
Section 409A: End Of Transition Relief For Documentary Compliance − Time To Focus On Operational Compliance
2009 not only signaled the end of the “transition period” toward full Code Section 409A documentary compliance, it also left employers with a new program to correct “operational” failures under Section 409A.
United States
15 Feb 2009
16
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
17
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
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