Can we keep our heads (and options) above water? As we enter the middle of the first quarter of 2024, many management teams and boards are still asking themselves this question. Volatility in equity markets has, for many...more
Treasury Department and IRS issue proposed regulations to address certain specific provisions of the existing Section 409A regulations.
On June 21, 2016, the Department of the Treasury and the Internal Revenue Service...more
IRS audits signal focus on Section 409A compliance; Revenue Ruling makes certain nonqualified options and stock appreciation rights more attractive for offshore entities.
The IRS has begun its limited audit initiative...more