OBBBA provisions require cross-functional coordination among payroll, benefits and finance teams, and employers should coordinate such efforts now to ensure that payroll and HRIS systems are ready for the transition before...more
Many early-stage companies give employees, consultants, advisors, board members and other service providers (referred to as “service providers”) an opportunity to own a stake in the company through the grant of compensatory...more
New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by a publicly held corporation....more
Private company clients frequently ask us about granting compensatory stock options to their founders, employees and other service providers, including board members, consultants and advisors. Options and other equity awards...more
9/12/2024
/ Board Members ,
Business Development ,
Compensation & Benefits ,
Early Stage Companies ,
Entrepreneurs ,
Fair Market Value ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Shareholders ,
Startups ,
Stock Options ,
Stocks ,
Valuation ,
Venture Capital
The SEC takes a highly anticipated first step toward updating Rule 701 and Form S-8 -
Amendments to Rule 701 would increase the cap on exempt offerings and ease disclosure burdens.
Revisions to Form S-8 would permit...more
1/22/2021
/ Fair Market Value ,
Financial Statements ,
GAAP ,
Gig Economy ,
Internal Revenue Code (IRC) ,
Offerings ,
Proposed Rules ,
Reporting Requirements ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Valuation
IRS guidance on new law permitting income tax deferral for private company equity compensation awards provides clarity by introducing more rules.
The Section 83(i) deferral opportunity is only available for awards granted...more
4/16/2019
/ Corporate Governance ,
Equity Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Opt-Outs ,
Privately Held Corporations ,
Restricted Stocks ,
Stock Options ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Withholding Tax