News & Analysis as of

Withholding Requirements Executive Compensation

Proskauer - Employee Benefits & Executive...

FICA Tax: Navigating the Nonqualified Deferred Compensation Special Timing Rule

Compensation is generally subject to federal income tax and FICA tax when compensation is actually paid to an employee. However, nonqualified deferred compensation (NQDC) may be subject to FICA taxation before federal income...more

Best Best & Krieger LLP

[WEBINAR] Labor & Employment Law: What Changed in 2017

Best Best & Krieger Labor & Employment attorneys discussed new legislation and case law impacting California employers - private and public. What Was Discussed -Legislation passed in 2017 -Wage and hour update ...more

Troutman Pepper Locke

Nasdaq and NYSE Provide Clarity for Equity Plan Amendments Increasing Share Withholding

Troutman Pepper Locke on

Both Nasdaq and the NYSE have issued guidance clarifying that no stockholder approval is required for equity plan amendments permitting increased share withholding. Earlier this year, the Financial Accounting Standards Board...more

Snell & Wilmer

Changes to Accounting Rules Alter Approach to Share-Based Withholding

Snell & Wilmer on

Earlier this year the Financial Accounting Standards Board released Accounting Standards Update No. 2016-09 (the “ASU”) to improve the accounting treatment of certain stock-based compensation payments. Among other updates,...more

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