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Searching Content indexed under Tax by Blake Martell ordered by Published Date Descending.
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IRS Filing And Reporting Requirements For ISO Exercises And ESPP Stock Transfers - January 12, 2018
This client alert is intended to remind you of certain 2017 year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code)...
United States
15 Jan 2018
2
IRS Filing And Reporting Requirements For ISO Exercises And ESPP Stock Transfers
This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended . . .
United States
16 Jan 2017
3
Executive Compensation And Employee Benefits Alert: 2015 IRS Filing And Reporting Requirements For ISO Exercises And ESPP Stock Transfers
This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986.
United States
6 Jan 2016
4
Executive Compensation Alert: IRS Releases Final Section 162(m) Regulations
Section 162(m) of the Internal Revenue Code (the "Code") denies a tax deduction to a public company if the compensation paid to its chief executive officer and three other highest compensated officers (other than the chief financial officer) for a given year exceeds one million dollars for its taxable year.
United States
18 Apr 2015
5
IRS Filing And Reporting Requirements For ISO Exercises And ESPP Stock Transfers - January 2015
This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended.
United States
14 Jan 2015
6
Property Transferred In Connection With The Performance Of Services Under Section 83
On February 26, 2014, the Internal Revenue Service released final regulations regarding all property that is transferred to service providers for transfers on or after January 1, 2013 (click here for the complete document).
United States
1 Mar 2014
7
New IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers
This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), with respect to stock issued to employees (or former employees) upon exercise of an incentive stock option (an "ISO") or transferred under a tax-qualified employee stock purchase plan (an "ESPP") and inform you of new Internal Revenue Service ("IRS") filing requirements for transactions that occurred in 2010.
United States
26 Jan 2011
8
Executive Compensation Alert: Section 409A End of Year Guidance
On November 30, 2010 the Internal Revenue Service ("IRS") issued Notice 2010-80 regarding corrections procedures under Section 409A and deferred compensation arrangements.
United States
31 Dec 2010
9
New IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers
This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), with respect to stock issued to employees (or former employees) upon exercise of an incentive stock option (an "ISO") or transferred under a tax-qualified employee stock purchase plan (an "ESPP") and inform you of new Internal Revenue Service ("IRS") filing requirements for transactions that occurred in 2010.
United States
7 Dec 2010
10
Executive Compensation Alert: IRS Tax Notice - Final Regulations Under Section 6039
On November 16, 2009, the IRS issued final regulations relating to the return and information statement requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code").
United States
21 Dec 2009
11
Section 409A Error Corrections Before Year End
IRS Notice 2008-113 (the "Notice") permits employers to correct certain operational errors for purposes of Section 409A of the Internal Revenue Code ("Section 409A").
United States
21 Dec 2009
12
Action Required For 2010 162(M) Performance Pay
Section 162(m) of the Internal Revenue Code (the "Code") denies a tax deduction to a public company if compensation paid to certain individuals (known as "covered employees") exceeds one million dollars for the taxable year.
United States
16 Dec 2009
13
IRS Tax Notice For Incentive Stock Options and Employee Stock Purchase Plans
Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code") requires that by January 31, 2009, employers provide certain information to their employees (or former employees) who in 2008 either exercised incentive stock options" ("ISOs") or transferred shares purchased under an "employee stock purchase plan" (an "ESPP").
United States
19 Jan 2009
14
IRS Program Permits Avoiding Section 409A´s 20% Penalty Tax For Certain Unintentional, Operational Violations Under Certain Compensation Arrangements
On Dec. 5 the IRS announced Notice 2008-113, providing correction methods for certain unintentional, operational failures in relation to non-qualified deferred compensation arrangements and certain equity awards that would otherwise invoke the 20% penalty tax under Section 409A ("Section 409A") of the Internal Revenue Code of 1986, as amended (the "Code").
United States
17 Dec 2008
15
IRS Releases Revenue Ruling 2008-13 Adopting Position That Performance Based Compensation Is Non-Excludible Under 162(m) If Also Payable On Termination Without Cause, For Good Reason Or For Voluntary Retirement - But Prospective Application
IRS Releases Revenue Ruling 2008-13 Adopting Position That Performance Based Compensation Is Non-Excludible Under 162(m) If Also Payable On Termination Without Cause, For Good Reason Or For Voluntary Retirement - But Prospective Application
United States
26 Feb 2008
16
Performance Based Compensation Is Non-Excludible Under 162(m) If Also Payable Under An Employment Agreement As Severance
We alerted you on January 31, 2008 (and provided a further update on February 8, 2008), that the IRS now takes the position that compensation intended to qualify as deductible performance-based compensation pursuant to Section 162(m) of the Internal Revenue Code of 1986, as amended, will not qualify if the recipient’s employment agreement provides for payment of the performance compensation upon a termination of employment without cause or for good reason, whether or not the performance metrics
United States
20 Feb 2008
17
Payments Do Not Qualify As Performance Based Compensation Under 162(M) Where Payments Are Permitted Under A Severance Arrangement
The Internal Revenue Service published a private letter ruling on January 28, 2008 (PLR 200804004) holding that amounts paid to a recipient under an incentive compensation plan intended to qualify as performance-based compensation under Section 162(m) of the Internal Revenue Code of 1986, as amended, (the Code) will not qualify as performancebased compensation where the recipient’s employment agreement provides for payment of the performance compensation upon a termination of employment without
United States
13 Feb 2008
18
IRS Program For Correcting Underwithholding Of 409A Taxes On "Backdated Options"
The IRS has announced a voluntary correction program (the "Program") that employers can use to correct underwithholding of certain taxes incurred from the exercise in 2006 of "backdated options."
United States
13 Feb 2007
19
Notice 2006-4: Interim Guidance on Private Company Stock Valuation
On December 23, 2005, the IRS issued interim guidance in the form of Notice 2006-4 regarding stock valuation for privately-held companies pending the finalization of the proposed regulations under Section 409A of the Internal Revenue Code of 1986, as amended (the Code).
United States
11 Jan 2006
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