On April 2, 2024, the US Department of Labor (DOL) issued an amendment establishing new rules (New QPAM Rules) for what is commonly referred to as the "QPAM Exemption." The QPAM Exemption is the main exemption relied upon by...more
On August 21, the IRS issued Notice 2018-68, Guidance on the Application of Section 162(m) ("Notice"). Internal Revenue Code ("Code") Section 162(m) places a limitation on the amount publicly traded companies are permitted to...more
The Tax Cuts and Jobs Act proposed by the US House of Representatives on November 2 (House Bill) proposes major modifications to employee and partner compensation and benefits-related provisions of the Internal Revenue Code,...more
11/10/2017
/ Carried Interest ,
Corporate Taxes ,
Deferred Compensation ,
Excise Tax ,
Executive Compensation ,
Income Taxes ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
Partnerships ,
Pending Legislation ,
Recharacterization ,
Section 409A ,
Tax Exempt Entities ,
Tax Reform ,
Vesting
The IRS recently issued proposed regulations under Internal Revenue Code Section 457 that address, among other things, the interplay between Code Section 457(f) and Code Section 409A. Additionally, the IRS issued clarifying...more
8/4/2016
/ Deferred Compensation ,
Forfeiture ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Section 409A ,
Section 457(f) ,
Severance Agreements ,
U.S. Treasury ,
Vesting