Daniel Rothberg
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In general, proposed rulemaking issued in December 2008 with respect to income inclusion under Section 409A of the Internal Revenue Code of 1986, as amended (available here) provides that if there is a Section 409A violation in a taxable year, all compensation deferred under the applicable nonqualified deferred compensation arrangement for that taxable year and … Continue Reading
Pursuant to the final regulations under Section 409A of the Internal Revenue Code of 1986, as amended, a termination of employment generally occurs at such time as the employer and employee reasonably anticipate that the level of services to be performed after such time, whether as an employee or an independent contractor, would permanently decrease … Continue Reading
The Internal Revenue Service (IRS) recently issued proposed Treasury Regulations (available here) that would clarify certain provisions of the final regulations under Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”). The proposed regulations also would expand the anti-abuse provisions of proposed rulemaking issued in December 2008 with respect to income … Continue Reading
Executives required to repay compensation as a result of a compensation clawback regulation, provision or policy should be mindful of certain tax consequences to the executive as a result of the repayment. As described below, the tax consequences will be different when repayment occurs in a year subsequent to the year of the original payment … Continue Reading
IRS Proposes Modifications to Proposed Income Inclusion Regulations under Section 409A
By Joshua Miller and Daniel Rothberg on Posted in Executive Compensation, IRS
Proposed Section 409A Regulations Would Clarify Separation from Service Analysis in Connection with Change in Status From Employee to Independent Contractor
By Joshua Miller and Daniel Rothberg on Posted in Executive Compensation, IRS
IRS Releases Proposed Regulations To Clarify Section 409A Provisions
By Joshua Miller and Daniel Rothberg on Posted in Executive Compensation, IRS
Tax Consequences of Compensation Clawback
By Joshua Miller and Daniel Rothberg on Posted in Clawback Rules, Executive Compensation
