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25 Jan 2018, 11:12 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen While opinions on the Tax Cuts and Jobs Act vary, one thing everyone can agree on is that it is a game changer in many areas of law and business. [read post]
26 Sep 2018, 6:23 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen Publicly traded companies have long been concerned with Internal Revenue Code Section 162(m) in order to maximize the deductibility of compensation paid to certain covered officers. [read post]
26 Sep 2018, 6:23 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen Publicly traded companies have long been concerned with Internal Revenue Code Section 162(m) in order to maximize the deductibility of compensation paid to certain covered officers. [read post]
26 Sep 2018, 6:23 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen Publicly traded companies have long been concerned with Internal Revenue Code Section 162(m) in order to maximize the deductibility of compensation paid to certain covered officers. [read post]
By Greg Daugherty, Dave Tumen and Rich Helmreich The Internal Revenue Service (IRS) recently updated its Nonqualified Deferred Compensation Audit Techniques Guide (NQDC). [read post]
13 Nov 2017, 10:47 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen A week after telling everyone to “relax” about the proposed executive compensation changes in the Tax Cuts and Jobs Act, we have to admit that we have been watching anxiously as the proposed bills move through the legislative process. [read post]
1 Sep 2020, 5:00 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen On May 22, 2020, the IRS released an Office of Chief Counsel Memorandum that addresses (i) the date that fair market value is determined and when gross income and federal income tax withholding liability arises for stock-settled awards and (ii) the timing for remitting FICA taxes for such awards. [read post]
7 Dec 2020, 6:44 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen Public company nonqualified plans and incentive plans may need to be amended to avoid a potential violation of Internal Revenue Code (IRC) Section 409A as a result of changes to IRC Section 162(m) under the Tax Cuts and Jobs Act. [read post]
31 Jul 2019, 5:42 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen We often receive questions about whether different types of bonus plans and nonqualified deferred compensation plans (NQDC plans) are subject to ERISA. [read post]
19 Sep 2018, 7:22 am by Greg Daugherty and Dave Tumen
By Greg Daugherty and Dave Tumen We previously blogged about how the Tax Cuts and Jobs Act (the Act) amended Internal Revenue Code Section 162(m). [read post]
16 Mar 2021, 6:00 am by Dave Tumen and Greg Daugherty
By Dave Tumen and Greg Daugherty At long last, the Department of the Treasury and Internal Revenue Service published final regulations to explain how changes to Internal Revenue Code Section 162(m) under the Tax Cuts and Jobs Act of 2017 (TCJA) affect the deductibility (or lack thereof) of compensation in excess of $1 million paid to covered employees. [read post]