19,610 results found

The recently enacted Coronavirus Aid, Relief, and Economic Security Act (H.R. 748) (the CARES Act) allowed employers to defer the payment of certain employment taxes due for 2020.

WilmerHale's 2025 Venture Capital Report provides comprehensive analysis of US venture capital financing trends, examining SAFE financings, mega-rounds, and the impact of recent legislation on qualified small-business stock. The report explores convertible note terms, venture capital financing structures, and key factors shaping the venture capital landscape in the coming year.

The payment of certain severance benefits may be exempt from FICA taxes.

A discusiion on the payment of certain severance benefits, which may be exempt from FICA taxes.

There is little guidance about whether and how an executive who has compensation clawed back can take a tax deduction for the amount repaid.

Under the controlled foreign corporation (CFC) rules of the tax code, taxpayers may be subject to adverse tax consequences, including "phantom income" inclusions, if they are 10% United States shareholders in a CFC.

This piece was written in light of local taxing authorities’ potential challenges to exemptions already granted to Pennsylvania nonprofits.

Pierre Storrer wrote an article that appeared in the November 2015 issue of the French publication Revue Banque.

California pressures corporations to pay their taxes by suspending their corporate powers, rights and privileges when they fail to do so. Cal. Rev. & Tax Code § 23301.

On August 21, 2018, the IRS issued Notice 2018-68 to provide guidance on the application of section 162(m) of the Internal Revenue Code.

Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments.

On Monday, December 28, 2015, the Internal Revenue Service announced in Notice 2016-4 that employers will have additional time to file annual reports required under the Patient Protection and Affordable Care Act ("ACA").

A recent report from ranking member Sen. Ron Wyden and the Democratic staff on the Senate Finance Committee indicates that nonqualified deferred compensation plans continue to be in the crosshairs...

As many governmental employers know, Rev. Proc. 2007-44 sets forth the rules and procedures for individually designed qualified plans to apply for determination letters under staggered 5-year remedial amendment cycles.

On December 18, 2015, President Obama signed the Consolidated Appropriations Act for 2016 that was a merged spending and tax-extender bill.

The IRS has released the 2025 cost-of-living adjustments applicable to the dollar limitations on benefits and contributions of retirement plans and health and welfare benefit plans.

The Internal Revenue Service has granted employers welcome relief in their reporting and withholding requirements under section 409A of the Internal Revenue Code for calendar year 2005.