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The Treasury Department and the Internal Revenue Service (IRS) have issued Notice 2006-100 providing guidance to executive compensation plan sponsors and participants on how to report certain amounts ...
Thomas C. Foster, director, McCandlish Holton, PC, Richmond, Va. Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate ...
PHILADELPHIA--(BUSINESS WIRE)--The American Law Institute-American Bar Association (ALI-ABA), the first national provider of Continuing Legal Education (CLE) and the industry leader in professional ...
Recently, an HT reader, Stuart Sinai, an attorney with Kemp Klein Law Firm in Troy, Michigan, suggested that I consider doing an article on Section 409A. This is not to be confused with Formula 409, ...
The American Jobs Creation Act of 2004 included significant changes in the tax rules regarding deferred compensation. In the past, deferred compensation primarily referred to employees who postponed ...
President George W. Bush wants to make the American workforce globally competitive, but new government rules may soon push the best and brightest of Silicon Valley out of the country. Unless the U.S.