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
On June 22, 2016, the Internal Revenue Service (IRS) published its long-awaited proposed regulations (the Proposed Regulations) under Section 457(f) of the Internal Revenue Code (the Code). Section 457(f) governs the taxation...more
8/10/2016
/ Death Benefits ,
Deferred Compensation ,
Employee Benefits ,
Forfeiture ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Section 409A ,
Section 457(f) ,
Severance Agreements ,
State and Local Government ,
Tax Exempt Entities ,
Vesting