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Proposed Regulations Issued Under Internal Revenue Code § 162(m)

Changes effective starting on January 1, 2027 - In the last few days preceding President Donald Trump’s inauguration, the IRS under the Biden administration proposed regulations to implement amendments to Internal Revenue...more

Year-End Reporting for ISO Exercises and ESPP Stock Transfers - January 2025

This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as amended, with respect to...more

Year-End Reporting for ISO Exercises and ESPP Stock Transfers - January 2024

This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as amended, with respect to...more

IRS Announces Adjusted Plan Limits for 2023

The Internal Revenue Service has announced cost-of-living-adjusted limits for 2023 that affect the operation of tax-qualified retirement plans, including 401(k) plans and certain other types of employee benefit plans, such as...more

Alert: Employers Have an Opportunity to Provide Tax-Free Reimbursements and Payments to Employees

On March 13, 2020, the president declared the COVID-19 pandemic a disaster that warrants assistance by the federal government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Stafford Act). That...more

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