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The Section 162(m) Grandfather and Material ModificationsSep 7, 2018
What is considered a material modification for purposes of the Section 162(m) grandfather provision under the Tax Cuts and Jobs Act? -
The Section 162(m) Grandfather and Negative DiscretionSep 5, 2018
Are performance awards that are subject to negative discretion grandfathered out of amended Section 162(m)? Here's what Notice 2018-68 says about it and how the language in the notice is being interpreted. -
Transitioning to ASU 2018-07Jul 16, 2018
ASU 2018-07 expands the scope of ASC 718 to cover awards issued to nonemployees. Six things you need to know about transitioning to the new standard. -
FASB Update on Awards to NonemployeesJul 10, 2018
In late June, the FASB issues ASU 2018-07, expanding the scope of ASC 718 to cover awards to nonemployees. Here are five things you need to know about it. -
Supreme Court: Railroad Company Stock Options Aren’t Taxable for RRTA PurposesJun 27, 2018
The U.S. Supreme Court rules that stock options issued to railroad company employees are not subject to tax for RRTA purposes (clarification added). -
Withholding Requirements for Non-US DirectorsJun 18, 2018
When nonemployee directors reside outside the United States, companies may have to withhold US federal income tax on compensation paid to them. -
Withholding for Outside Directors—Pennsylvania-StyleJun 11, 2018
A new law in Pennsylvania could require companies to withhold PA personal income tax on compensation paid to nonresident outside directors and other nonemployees. -
Rule 701 Enforcement ActionMay 21, 2018
It’s not often that Rule 701 makes the news, but it did earlier this year when the SEC brought an enforcement action over a private company’s failure to comply with the requirements of the rule. -
Maximizing Equity Plan Share ReservesMay 3, 2018
Proxy season is the time of year when companies seek shareholder approval to add shares to their equity plans. Adding shares is no small request. How can companies delay the need for more shares and in turn maximize their existing plan reserves?
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