Accounting firm M&A deals often involve complex tax issues, and it’s important to understand their implications before undergoing negotiations and diligence so that you aren’t caught off-guard or have ...
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 ...
Earlier this summer, the Internal Revenue Service (IRS) issued proposed regulations under Sections 409A and 457 of the Internal Revenue Code (the Proposed Regulations) that modify the final ...
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 ...
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 ...
Are your clients at risk from penalties on deferred comp plans? One of your clients, Sally, is a 50-year-old senior sales executive who, at your recommendation, for several years has been putting her ...
Donald Carleen, a partner at Fried, Frank, Harris, Shriver & Jacobson, examines the IRS' recent issuance of proposed regulations that clarify the scope and application of 409A of the Internal Revenue ...
Claims for non-ERISA NQDC plans may be brought under state-contract law, but a federal appeals court found Safelite's plan was an ERISA plan, so state-law claims were preempted. A federal appellate ...