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Private Client Alert: Good News on Federal Estate and Gift Tax Front
On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 (the "Act").
United States
10 Jan 2011
Guidance Issued On Reporting And Wage Withholding Under Code § 409A
Internal Revenue Code § 409A provides, among other things, that all amounts deferred under a nonqualified deferred compensation plan for all taxable years are currently includible in gross income to the extent not subject to a substantial risk of forfeiture and not previously included in gross income, unless certain requirements are met.
United States
16 Jan 2007
Mixing Oil And Water: Backdated Stock Options Under Code § 409A
Two recent IRS Notices—Notice 2006-79 and Notice 2006-100—provide important relief and clarification respecting the taxation of nonqualified deferred arrangements. These notices are the latest guidance implementing Internal Revenue Code § 409, which was added to the Code as a part of the American Jobs Creation Act of 2004.
United States
12 Jan 2007
When Equity Compensation is Considered Deferred Compensation and How to Avoid it
This installment of the Mintz Levin Deferred Compensation Advisory Series focuses on what equity compensation arrangements are exempt from the deferred compensation rules of § 409A of the Internal Revenue Code of 1986. As more fully described in our prior client advisories on deferred compensation, Code §409A was enacted under the American Jobs Creation Act of 2004, and it changed several tax rules governing deferred compensation.
United States
13 Dec 2005
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