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Internal Revenue Code
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The D&O Diary
Capitol Hill Looks at Options Backdating
The unfolding options backdating story may have hit its high water mark (or its low point, depending on your perspective) on September 6, 2006, when the Senate Committee on Banking,…
Pension Risk Matters
401(k) Plan Spotlight
CNN senior writer Jeanne Sahadi describes increased limits, automatic enrollment (encouraged but not mandated) and greater flexibility with respect to selling company stock held in a 401(k) plan as only…
California Employment Law Update
Employee Who Received Settlement For Defamation Claims Was Liable For Back Taxes
By Tony Oncidi
Polone v. CIR, 499 F.3d 1041 (9th Cir. 2006) Gavin Polone sued his former employer, United Talent Agency, alleging, among other things, wrongful termination and defamation. In settlement of the…
Law Practice Tips
Jack Bogdanski Podcasts the Internal Revenue Code
By Jim Calloway
Hat's off to Jack Bogdanski, who has announced his plan to do podcasts of the entire Internal Revenue Code. This is great news for insomniacs and tax geeks alike. The…
White Collar Crime Prof Blog
Enhancing a Tax Protester’s Sentence for Terrorism
By Ellen Podgor
Doug Berman on the venerable Sentencing Law & Policy blog has an interesting post (here) about the application of the terrorism enhancement to a tax protester case (U.S. v. Dowell…
Corporate & Securities Law Blog
Deferred Compensation: Section 409A Action Steps for 2005
In September 2005, the IRS issued proposed regulations under Section 409A of the Internal Revenue Code, which expand upon existing guidance and, in some ways, interpret Section 409A more favorably…
Florida Probate & Trust Litigation Blog
Are law firms seeing an increase in estate litigation?
In 2006 the exemption amount for federal estate taxes is $2.0 million, in 2009 it goes up to $3.5 million. If the Republicans have their way, estate taxes will either…
Wills, Trusts & Estates Prof Blog
Student Prices for Tax Codes & Regs
The following is from an e-mail I recently received from Don Fisher at Thomson/RIA Education:Many Students & Professors are unaware that Thomson/RIA offers student discounts on our one volume Internal…
Labor & Employment Law Blog
Payroll Services Company Was Not Employer For Employment Tax Purposes
Recently, the United States Court of Federal Claims determined that a company providing payroll services and worker placements was not the workers' employer. Cencast Services L.P., et al. v. United…
California Employment Law Update
Attorneys’ Fees Paid Directly To Employee’s Lawyer Were Not Deductible
By Tony Oncidi
Biehl v. CIR, 351 F.3d 982 (9th Cir. 2003) Frank Biehl brought suit against his former employer, North Coast Medical Center, Inc. (NCMI), and won a jury verdict in his…