IRS updates Nonqualified Plan Audit Technique Guide—Is a new enforcement initiative on the horizon? July 19, 2021
For public companies, the time to update executive compensation practices is now: Final regulations issued under IRC Section 162(m) and American Rescue Plan Act further expands class of covered employees March 16, 2021
Public companies may need to amend nonqualified and incentive compensation plans by Dec. 31, 2020 December 7, 2020
Process matters: IRS issues guidance on recognition of income and FICA taxes for stock-settled awards September 1, 2020
IRC Section 409A v. COVID-19: The nonqualified and executive compensation clash, and how employers can navigate it March 24, 2020
Sixth Circuit nonqualified deferred compensation plan decision highlights importance of Code Section 409A compliance and ERISA claims procedures July 31, 2019
Recent IRS guidance affects corporate tax deductibility of public company executive compensation arrangements and related proxy statement disclosures September 26, 2018
Recent IRS guidance affects corporate tax deductibility of public company executive compensation arrangements and related proxy statement disclosures September 19, 2018
Tax reform will affect public company executive compensation arrangements and related proxy statement disclosures January 25, 2018
