Earlier this month, the Internal Revenue Service (“IRS”) released Form 15620, which is an approved IRS form for making Internal Revenue Code (“Code”) Section 83(b) elections. By way of background, Code Section 83(b) provides...more
Background -
The “golden parachute” excise tax regime under Internal Revenue Code Sections 280G and 4999 (“Section 280G” and “Section 4999”, respectively) is at the core of both public and private U.S.-based transactions....more
We continue our blog series on COVID-19 implications on executive compensation matters with a post that addresses considerations relating to amending performance goals under equity and other incentive awards.
Setting...more
The Internal Revenue Service has published Notice 2018-68 (the “Notice”), which provides long awaited, but limited guidance on the recent amendments to Section 162(m) of the Internal Revenue Code (“Section 162(m)”) by the Tax...more
On May 8, 2015, the Office of Chief Counsel of the Internal Revenue Service released Chief Counsel Advice Memorandum No. 201519031 describing the difference in tax consequences of a disposition of shares acquired upon...more
In This Issue:
- Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)*
- Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more
11/22/2013
/ Affordable Care Act ,
Class Action ,
Class Certification ,
Comcast ,
Competition ,
Damages ,
Discrimination ,
Dukes v Wal-Mart ,
Employee Retirement Income Security Act (ERISA) ,
FICA Taxes ,
Flexible Spending Accounts ,
FRCP 23 ,
Gender Discrimination ,
Healthcare ,
Healthcare Reform ,
HRA ,
IRS ,
Penalties ,
Same-Sex Marriage ,
SCOTUS ,
Section 409A ,
Severance Pay ,
Tax Refunds ,
US v Windsor ,
Wal-Mart