Searching Content indexed under Tax by Colleen Hart ordered by Published Date Descending.
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IRS Releases Preliminary Guidance On Certain Aspects Of The Amended Section 162(M) Provisions
The Internal Revenue Service has published Notice 2018-68 (the "Notice"), which provides long awaited, but limited guidance on the recent amendments to Section 162(m) of the Internal Revenue Code ("Section 162(m)") by the Tax Cuts and Jobs Act of 2017 (the "TCJA").
United States
4 Sep 2018
California "Waiting Time Penalties" Are Not Wages For Federal Income Tax Purposes
Our colleagues over at Proskauer's ERISA Practice Center Blog have noted that a recent IRS information letter confirms that "waiting time penalties" paid under California law are not wages...
United States
4 May 2016
Sun Capital Court Finds Co-Investing Funds Part Of Controlled Group And Liable For Portfolio Company's Pension Liabilities
District Court finds affiliated funds acted in de facto partnership which controlled portfolio company; Decision may be significant in making private equity acquisition structuring choices.
United States
6 Apr 2016
IRS Releases Guidance On Treatment Of Incentive Stock Options In Reorganizations
On May 8, 2015, the Office of Chief Counsel of the Internal Revenue Service released Chief Counsel Advice Memorandum No. 201519031.
United States
28 Jan 2016
California Governor Signs New Law Reducing State Tax Penalty For Section 409A Violations
California Governor Jerry Brown has signed into law a measure that will reduce the California income tax penalty for violations of Section 409A of the Internal Revenue Code of 1986, as amended, ("Section 409A") from 20% to 5%.
United States
22 Oct 2013
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