A board of directors of a Delaware company may delegate its authority to grant equity awards if certain requirements enumerated in the Delaware General Corporation Law (DGCL) are met. Effective August 1, 2023, updates were...more
Synopsis -
The Internal Revenue Service (IRS) released a Generic Legal Advice Memorandum, GLAM 2020-004 (the IRS Memo) dated May 18, 2020 addressing the timing of income and payroll tax withholding on three types of employee...more
The Tax Cuts and Jobs Act (TCJA) will make major changes to the $1 million limit on deductible compensation contained in Section 162(m) of the Internal Revenue Code....more
12/21/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Executive Compensation ,
Legislative Agendas ,
Pending Legislation ,
Section 162(m) ,
Stock Options ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration