Internal Revenue Code (IRC) §162(m) generally provides that a publicly traded company may not deduct compensation with respect tocovered employees to the extent that the compensation exceeds $1 million unless the compensation meets some exception, such as performance based compensation.

As the realities of COVID-19 are setting in, telecommuting arrangements have emerged as part of the new normal.

The purpose of this article is to provide a framework for analysis and a summary overview of the application of U.S. investment adviser laws for foreign financial advisors who offer their services in the U.S.

An unusual pattern of regulation confronts anyone who wants to engage in the business of providing investment advisory services in New York State.

There has been no shortage of excitement in the State and Local Tax (SALT) world this year. Between state-issued COVID-19 guidance, federal stimulus efforts, and the ever-changing

The end of 2020 is here. A time to reflect and appreciate the memories and blessings of the past...oh, never mind.

After a brief hiatus, NY Tax Minutes is back this month under the new moniker, NY Tax Talk. New name.

More than ever, recent corporate scandals have put the focus on executive compensation. With this scrutiny on corporations and executives, focus escalates on every aspect of the executive’s income — including simple issues such as tax withholding.