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Year-End Reporting For Equity Incentive Plans With UK Participants Due July 6
This alert serves as a reminder of the need for year-end reporting to the UK tax authorities with respect to options and other equity incentive awards granted to, and share acquisitions by, UK employees which occurred ...
UK
3 Jun 2019
2
New York's Sleeping Economic Nexus Law Awakens
New York has had an economic nexus law on its books since 1990.
United States
6 Feb 2019
3
IRS Announces Adjusted Plan Limits For 2019
The amount by which the limits are adjusted each year is based on a cost of living index. Not all limits increase every year.
United States
7 Nov 2018
4
IRS Issues Guidance On Amended Section 162(m) Rules
On Tuesday, the IRS issued widely-anticipated guidance regarding certain amendments that were made by the Tax Cuts and Jobs Act to Section 162(m) of the Internal Revenue Code.
United States
30 Aug 2018
5
Supreme Court Limits Criminal Tax Obstruction Statute
On March 21, 2018, the Supreme Court sharply curtailed the scope of conduct subject to prosecution under the criminal obstruction provision of the Internal Revenue Code.
United States
26 Mar 2018
6
IRS Provides Relief For Unintentional Operational Violations Of Section 409A
On December 3, 2007, the IRS issued Notice 2007-100, which provides relief for certain unintentional operational failures to comply with Section 409A.
United States
 
20 Dec 2007
7
IRS Announces Adjusted Plan Limits For 2008
The Internal Revenue Service has announced the 2008 adjusted limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans.
United States
9 Nov 2007
8
Halloween Treat: IRS Issues Real Transition Relief Under Section 409A
On October 22, 2007, the IRS issued Notice 2007-86 which generally provides taxpayers with an additional year in which to take advantage of certain transition rules to bring nonqualified deferred compensation plans and arrangements into compliance with Section 409A of the Internal Revenue Code and the final regulations issued thereunder.
United States
26 Oct 2007
9
IRS Issues Additional (But Limited) Transition Relief Under 409A
On September 10, 2007, the IRS issued Notice 2007-78, which permits taxpayers to bring nonqualified deferred compensation plans into documentary compliance with Section 409A of the Internal Revenue Code and the final regulations issued thereunder.
United States
28 Sep 2007
10
Finally… Final 409A Regulations
On April 10, 2007, the Department of Treasury and the IRS issued final regulations under Code Section 409A. As discussed in our prior Cooley Alerts, Section 409A covers a wide range of nonqualified deferred compensation plans and arrangements (including stock option grants and separation arrangements).
United States
10 May 2007
11
IRS Announces Limited Compliance Program For "Rank-and-File" Discounted Stock Option Exercises In 2006
On February 8, 2007, the Internal Revenue Service issued Announcement 2007-18 announcing a compliance resolution program that permits employers to pay the additional taxes arising under Section 409A of the Internal Revenue Code due to the exercise in 2006 of certain stock options and stock appreciation rights.
United States
21 Feb 2007
12
Special Reporting Requirements Regarding Incentive Stock Options And Employee Stock Purchase Plans
This Alert will serve as a reminder of certain year-end reporting requirements imposed with respect to incentive stock options and employee stock purchase plans.
United States
31 Jan 2007
13
Diversification Rights and Notice Requirement for Retirement Plans With Investment In Employer Securities—IRS Delays Date For Providing Notice And Issues Model Notice
As we previously reported, the Pension Protection Act of 2006 (the "Act") made significant changes to the laws governing retirement plans. While the effective dates of many of these changes are staggered over the next several years, there are two related changes that are effective almost immediately, for plan years beginning on or after January 1, 2007.
United States
5 Dec 2006
14
Update On 409A: What To Do Now And What Can Wait
Recently, the Internal Revenue Service issued Notice 2006-79 (the "Notice"), providing additional transition relief for deferred compensation arrangements covered by Section 409A of the Internal Revenue Code.
United States
 
27 Oct 2006
15
IRS Notice 2006-4: Any real relief from 409A for private company stock valuations?
On December 23, 2005, the IRS issued Notice 2006-4 in an apparent attempt to assuage concerns of private companies regarding their compliance with the recent option pricing guidance under Section 409A of the Internal Revenue Code.
United States
 
12 Jan 2006
16
Nonqualified Deferred Compensation Plans in the Section 409A Era
Recently-issued proposed regulations under Section 409A of the Internal Revenue Code provide guidance relating to the operational and documentary compliance requirements for nonqualified deferred compensation plans. This Alert summarizes the rules in the proposed regulations applicable to nonqualified deferred compensation plans, which are typically provided for the benefit of a select group of key employees as "top hat" plans.
United States
15 Dec 2005
17
409A: What You Do (and Don’t) Need to Consider Before Year-end
In the last few weeks of the year, employers may wish to review their compensation arrangements (including traditional nonqualified deferred compensation plans, discounted stock options and other covered arrangements) that are subject to Section 409A of the Internal Revenue Code to determine whether any last-minute compliance is required.
United States
15 Dec 2005
18
IRS Announces Adjusted Plan Limits for 2006
The Internal Revenue Service has announced the 2006 adjusted limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans. Please see the accompanying table for these new adjusted limits, effective January 1, 2006.
United States
31 Oct 2005
19
IRS Issues Proposed Regulations Relating to Deferred Compensation
Yesterday, the IRS issued proposed regulations under Code §409A. As discussed in our prior Cooley Alerts, §409A covers a wide range of nonqualified deferred compensation plans and arrangements and imposes a number of strict requirements that such plans and arrangements must satisfy in order for participants to avoid immediate taxation, an additional 20% tax, and interest on underpayments of tax.
United States
 
6 Oct 2005
20
Roth 401(k)s, More Flexible Spending Accounts, and Safer IRAs
One provision of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") that had a delayed implementation date is the provision for Roth 401(k) contributions. (Technically, Roth contributions may be made to 403(b) annuity plans as well. In the remainder of this Alert, however, we will refer only to the far more widespread 401(k) plans.)
United States
23 Jun 2005
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