In 2015, the Securities and Exchange Commission (“SEC”) proposed under the Dodd-Frank Wall Street Reform and Consumer Protection Act (“the Dodd-Frank Act”) a requirement for publicly-traded companies ...

Last week the House unveiled its tax overhaul plan, the Tax Cuts and Jobs Act (“Act”). The Act’s proposals related to employee benefits and compensation are as follows: Perhaps one of the most talked ...

The recent release of the long-awaited final regs on nonqualified deferred compensation under Code Sec. 409A did not bring a much-hoped-for extension of the effective date for full implementation of ...

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We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

Recently, an HT reader, Stuart Sinai, an attorney with Kemp Klein Law Firm in Troy, Michigan, suggested that I consider doing an article on Section 409A. This is not to be confused with Formula 409, ...

Every startup that gives employees option grants has to comply with 409A, a section of the U.S. tax code that was established in late 2004 and basically states that a company has to pay tax on some of ...

Employers that want to reward a key employee by promising to pay a bonus upon retirement need to examine 409A. Section 409A of the Internal Revenue Code sets strict rules for when employers may pay ...

The Treasury Department and the Internal Revenue Service (IRS) have issued Notice 2006-100 providing guidance to executive compensation plan sponsors and participants on how to report certain amounts ...