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