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IRS Releases U.S. Form 8937 For Issuers Of Securities To Use For Reporting Corporate Actions Affecting Basis Under Section 6045B: Immediate Deadline
Willkie Farr & Gallagher LLP
Joseph A. Riley

Revenue Service released on January 5, 2012, relates to Internal Revenue Code section 6045B and Treasury ... treat a payment under the dividend reporting provisions of the Internal Revenue Code. Exempt ...

Articles - 2012-01-25 11:48

Seminar Reviews New Compensation Rules

The American Jobs Creation Act (Jobs Act) adds a new Internal Revenue Code Section 409A, which significantly changes the rules applicable to nonqualified deferred compensation arrangements. The new law affects the manner in which such arrangements are designed and administered and covers many types ...

Announcements - 2005-02-01 00:00

The Criminal Implications Of Backdating Stock Options
Jones Day
Martha Boersch; Renee Beltranena Bea

criminal prosecution for federal tax fraud. Three possible violations of the Internal Revenue Code ... Internal Revenue Code Section 162(m) Section 162(m) caps the annual deduction ... Internal Revenue Code Section 422 Section 422 permits public companies to grant employees ...

Articles - 2006-11-01 00:00

Patient Protection And Affordable Health Care Act Now Available From CCH

to sections of the Social Security Act, ERISA and the Internal Revenue Code. Other tables correlate sections of the Social Security Act, ERISA and the Internal Revenue Code to CCH explanations, listing the sections ... Act, the Employee Retirement Income Security Act, and Internal Revenue Code provisions, as amended ...

Articles - 2010-05-03 00:00

IRS Proposes Regulations Under Section 892 Regarding Taxation Of Foreign Government Entities
Akin Gump Strauss Hauer & Feld LLP
Patrick B. Fenn; Stephen M. Jordan; Stuart E. Leblang; Robert Rothman

The Internal Revenue Service (IRS) has issued proposed regulations under Section 892 of the Internal Revenue Code (available here ) that generally provide favorable clarifications and modifications of the rules governing eligibility for the Section 892 tax exemption of a controlled entity ...

Articles - 2011-12-15 14:40

The IRS Proposes New Rules Under Section 892 That May Simplify Foreign Governments’ Investments In The United States, Including In Private Equity Funds
Willkie Farr & Gallagher LLP
James R. Brown ; Hillel N. Jacobson

are to the Internal Revenue Code of 1986, as amended (the “Code”), unless otherwise specified.  References ...

Articles - 2011-12-14 16:45

NJCCA Program: Managing Your Workforce During Times Of Economic Crisis

the Age Discrimination in Employment Act, and will highlight the impact of Sections 409A of the Internal Revenue Code on severance programs.Finally they will explore how to deal with the increased threat ...

Announcements - 2009-01-01 00:00

Wiley Rein Partner Edits Fourth EditionOf Election Law Primer for Corporations

Revised topical coverage of tax considerations to reflect the 2002 amendments to §527 of the Internal Revenue Code: Expanded coverage of the FEC and the Department of Justice, which administer ...

News - 2004-08-01 00:00

Valuing Private Company Stock And Stock Options
EisnerAmper LLP
Joan M. D'Uva

409A of the Internal Revenue Code? D'Uva: Section 409A of the Internal Revenue Code ...

Articles - 2011-10-04 00:00

The IRS Begins 2010 On the Right Foot - Section 409A Plan Document Correction Program
Day Pitney LLP
Susan M. Szafranski; David P. Doyle

On January 5, 2010, the Internal Revenue Service ("IRS") issued Notice 2010-6 (the "Notice"), which provides methods that employers can use to voluntarily correct plan document failures under Section 409A of the Internal Revenue Code of 1986, as amended. The Notice also provides clarification ...

Articles - 2010-02-01 00:00