The following checklist highlights key issues for corporate counsel with respect to employee benefit plans and executive compensation arrangements....more
11/20/2024
/ Benefit Plan Sponsors ,
Compensation & Benefits ,
Corporate Counsel ,
Deferred Compensation ,
Defined Contribution Plans ,
Employee Benefits ,
Employer Group Health Plans ,
Equity Compensation ,
ESOP ,
Executive Compensation ,
Fiduciary Duty ,
IRS ,
Retirement Plan ,
SECURE Act
The Commissioner of Internal Revenue announced the 2025 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more
11/5/2024
/ 401k ,
403(b) Plans ,
Benefit Plan Sponsors ,
Contribution Limits ,
Defined Contribution Plans ,
Employee Benefits ,
Individual Retirement Account (IRA) ,
IRS ,
Retirement Plan ,
SECURE Act ,
Social Security Administration (SSA)
The IRS recently issued Revenue Procedure 2022-19 (“Rev. Proc. 2022-19” or “the Revenue Procedure”), offering taxpayers clarification and new simplified procedures for resolving certain issues related to S corporation...more
The U.S. Department of Treasury and the Internal Revenue Service recently issued final regulations (“the Final Regulations”) regarding certain aspects of so-called carried interest under Section 1061 of the Internal Revenue...more
2/9/2021
/ Bona Fide Purchaser ,
Capital Gains ,
Carried Interest ,
Final Rules ,
Holding Periods ,
Internal Revenue Code (IRC) ,
IRS ,
Partnerships ,
REIT ,
Related Parties ,
Tax Cuts and Jobs Act ,
U.S. Treasury