Under the new stimulus law, employers must make available temporary COBRA premium subsidies and special COBRA enrollment rights to eligible individuals. Employers are entitled to a refundable payroll tax credit for the amount...more
3/19/2021
/ American Rescue Plan Act of 2021 ,
Benefit Plan Sponsors ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
Employee Benefits ,
Employer Group Health Plans ,
IRS ,
Notice Requirements ,
Payroll Taxes ,
Premium Subsidies ,
Relief Measures ,
Tax Credits
Recently issued proposed regulations clarify changes made by the TCJA to the tax deductibility of executive compensation.
Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act...more
1/24/2020
/ Clawbacks ,
Compensation & Benefits ,
Covered Employees ,
Deferred Compensation ,
Executive Compensation ,
Foreign Private Issuers ,
Grandfathering Rules ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Section 162(m) ,
Securities Exchange Act ,
Tax Cuts and Jobs Act ,
Tax Deductions
Deadlines are approaching for employers to report the year’s employee exercises of incentive stock options and employee stock purchase plan purchases.
Corporations that offer incentive stock options (ISOs) or maintain a...more
Deadlines are approaching for employers to report last year’s employee exercises of incentive stock options and employee stock purchase plan purchases.
Corporations that offer incentive stock options (ISOs) or maintain a...more
Deadlines are approaching for employers to report 2017 employee exercises of incentive stock options and employee stock purchase plan purchases.
Corporations who offer incentive stock options (ISOs) or maintain a...more
Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as “self-employed” for tax purposes.
On May 3, 2016, the US Treasury Department (Treasury)...more