Searching Content indexed under Employee Benefits & Compensation by Andrew Liazos ordered by Published Date Descending.
Links to Result pages
1 2 3  
Timely Actions – Highly Compensated Excise Tax Deadline Imminent
As an update on an important matter that we raised during McDermott's May 8 Tax Symposium, it is critical to promptly assess whether to report any excise taxes imposed under Section 4960 as the deadline
United States
29 May 2019
Changes In Executive Compensation
In a presentation at McDermott's Employment and Employee Benefits Forum, Andrew Liazos discussed areas of focus for Section 162(m) ...
United States
18 Mar 2019
Emerging Trends Alert | Filling In The Gaps: Pay Equity
In a presentation at McDermott's Employment and Employee Benefits Forum, our lawyers discuss the patchwork of state and local laws surrounding pay equity for similarly situated employees
United States
14 Mar 2019
Top Takeaways For Tax-Exempts From IRS Guidance On Executive Compensation
One of the more controversial and complex provisions of the Tax Cuts and Jobs Act has been the 21 percent excise tax on certain nonprofit executive compensation
United States
16 Jan 2019
What Employers Need To Know About 162(m)
Andrew Liazos presented on 162(m) deduction limitations and transition rules at NYU's 77th Institute on Federal Taxation.
United States
7 Jan 2019
What You Need To Know Now Changes To Massachusetts Noncompetition And Trade Secret Law
Applies to all noncompetition agreements entered into on or after October 1, 2018
United States
28 Sep 2018
IRS Issues Long-Awaited Initial Guidance Under Section 162(m)
On August 21, 2018, the IRS issued guidance regarding recent statutory changes made to Section 162(m) of the Internal Revenue Code.
United States
30 Aug 2018
New Restrictions On Using Non-Competes In Massachusetts – What You Need To Know
The Massachusetts legislature's recent approval of a comprehensive non-competition reform bill includes significant restrictions for employers seeking to impose non-compete obligations...
United States
21 Aug 2018
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
Tax Reform Surprises And Strategies With The New 162(m) Rules
Section 162(m) of the Internal Revenue Code (Code) previously limited the tax deduction to $1M annually for covered employee compensation paid by a company that is publicly traded, subject to some important exceptions.
United States
28 Feb 2018
Senate Finance Committee Modifies Executive Compensation Provisions In New Modified Mark Of Tax Reform Bill
The proposed replacement of 409A with 409B would have had significant tax implications for those employees with non-qualified deferred compensation plans.
United States
20 Nov 2017
House Tax Bill Would Gut Deferred Compensation Plans And Curtail Executive Pay Deductions
The US House of Representatives Committee on Ways and Means proposed Tax Cuts and Jobs Act intends to reduce corporate and individual tax rates.
United States
8 Nov 2017
SEC Publishes Helpful Guidance On Pay Ratio Disclosure
The SEC recently confirmed that the new CEO pay ratio disclosure rules mandated in the Dodd-Frank Act will go into effect in the 2018 proxy season.
United States
26 Oct 2017
Transactions Update: Purchase Price Or Compensation
Some companies have considered buying back stock from current and former employees when a liquidity event, such as a sale of the company or an IPO, is unlikely to occur.
United States
26 Oct 2016
Maintaining Retirement Plan Documents After Revenue Procedure 2016-37
At the 2016 Joint Fall CLE Meeting on October 1, 2016, Andrew Liazos presented on "Maintaining Retirement Plan Documents after Revenue Procedure 2016-37."
United States
20 Oct 2016
A Blueprint For Maintaining An Individually Designed Qualified Plan After The IRS's Determination Letter Program Cutback
On June 29, 2016, the Internal Revenue Service (IRS) officially sounded the death knell for the five-year remedial amendment cycle with its release of Revenue Procedure 2016-37.
United States
19 Jul 2016
IRS Provides New 409A Guidance: New Proposed Regulations Provide Additional Clarity, Warn Of Abusive Practices And Present Planning Opportunities
On June 21, 2016 the IRS issued proposed regulations to modify and clarify existing regulations under Section 409A of the Internal Revenue Code.
United States
27 Jun 2016
IRS Issues Regulations Affecting Compensation Arrangements At Tax-Exempt Organizations
There have been questions as to whether vesting conditions imposed after a compensation arrangement has been established will be respected for tax purposes.
United States
23 Jun 2016
Fiduciary Issues And Data Privacy: Is Your Plan Data Really Safe?
Despite the fact that Personally Identifiable Information (PII) definitions are continuously broadening with the addition of new data elements, and proposed federal legislation aims to reconcile state laws, security breach threats remain.
United States
11 Apr 2016
Privacy And Security Concerns For Employee Benefit Plans With Service Provider Relationships
Recent cyber-attacks on health insurers have heightened awareness that sensitive participant and beneficiary information may not be adequately secure.
United States
22 Jul 2015
Links to Result pages
1 2 3