The Consolidated Omnibus Budget Reconciliation Act (COBRA) permits employees and their dependents to extend health coverage under an employer’s group health plan when coverage would otherwise be lost due to termination of...more
On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's tax reform act (Tax Act), including...more
8/31/2018
/ Compensation & Benefits ,
Corporate Taxes ,
Employee Benefits ,
Executive Compensation ,
Grandfathering Rules ,
Income Taxes ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Taxation ,
Trump Administration
The SEC recently amended Securities Act Rule 701, which provides a registration exemption for securities sold by non-reporting companies to their employees and other covered persons under compensatory arrangements. The...more
8/16/2018
/ Amended Rules ,
Compensation & Benefits ,
Disclosure Requirements ,
Employee Benefits ,
Form S-8 ,
Gig Economy ,
Offerings ,
Restricted Stocks ,
Rule 701 ,
Securities and Exchange Commission (SEC) ,
Stock Options ,
Threshold Requirements
Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018, and the Bipartisan Budget Act of...more
3/21/2018
/ Cadillac Tax ,
Compensation & Benefits ,
Depreciation ,
Employee Benefits ,
Executive Compensation ,
Fringe Benefits ,
Meals-Gifts-and Entertainment Rules ,
Paid Time Off (PTO) ,
Pass-Through Entities ,
Popular ,
Settlement ,
Sexual Harassment ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Exempt Entities ,
Tax Reform ,
UBIT ,
Withholding Tax
Specialists have long touted certain significant advantages to employers that come along with maintaining ERISA severance plans, and a recent district court case highlights some of these advantages....more
11/21/2017
/ Breach of Contract ,
Contract Terms ,
Covenant of Good Faith and Fair Dealing ,
Declaratory Judgments ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employment Contract ,
Employment Litigation ,
Hiring & Firing ,
Implied Covenants ,
Non-Compete Agreements ,
Preemption ,
Promissory Estoppel ,
Severance Agreements ,
Severance Pay ,
Treble Damages ,
Wage and Hour
The new draft tax bill, unveiled last week by the Trump administration has many provisions which would significantly affect many businesses in the United States. This post does not focus on all of the implications for the...more
11/9/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Employee Benefits ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
Proposed Legislation ,
Section 162(m) ,
Section 409A ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration