The Tax Cuts and Jobs Act was passed by both chambers of Congress on Wednesday, December 20, 2017, and will be sent to the President’s desk for final signature. The Fenwick & West team will provide a more detailed analysis in...more
12/21/2017
/ Alternative Minimum Tax ,
Deferred Compensation ,
Employee Benefits ,
Equity Compensation ,
Executive Compensation ,
Pending Legislation ,
Section 162(m) ,
Stock Options ,
Tax Deferral ,
Tax Reform ,
Trump Administration
Paving the way for a net-win for technology companies, Senate Finance Committee Chairman Orrin Hatch (R-Utah) released a modified chairman’s mark to the Tax Cuts and Jobs Act that brings treatment of equity and...more
11/17/2017
/ Alternative Minimum Tax ,
Compensation & Benefits ,
Corporate Taxes ,
Deferred Compensation ,
Executive Compensation ,
Income Taxes ,
Legislative Agendas ,
Proposed Legislation ,
Section 162(m) ,
Startups ,
Stock Options ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Technology Sector ,
Trump Administration
The Joint Committee on Taxation released a description of the Senate Chairman’s Mark to the proposed Tax Cuts and Jobs Act on November 9, 2017, reintroducing adverse equity and performance-based compensation tax provisions...more
11/13/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Employee Benefits ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
Legislative Agendas ,
Proposed Legislation ,
Section 162(m) ,
Section 409A ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
The House Ways and Means Committee on November 2, 2017, released the proposed Tax Cuts and Jobs Act, which may have significant impact on the taxation of equity and performance-based compensation for both private and public...more
On October 4, 2013, California reduced the additional California state income taxes levied on deferred arrangements that violate Section 409A of the Internal Revenue Code. For taxable years beginning on January 1, 2013,...more