| 7/23/2007 |
Tax Alert: IRS Targeting Backdating Issue |
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| On July 11 the IRS released an internal Industry Director Directive memorandum dated June 15, 2007 (the "Directive"), which designates transactions involving backdated stock options as a "Tier I Issue" for IRS agents. more |
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| 4/16/2007 |
Executive Compensation Alert—IRS Issues Final Regulations Under Section 409A |
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| On April 10, 2007, the IRS issued final regulations under Section 409A of the Internal Revenue Code of 1986, as amended (Section 409A). more |
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| 3/12/2007 |
Executive Compensation Alert: India Proposes that Employers Pay a 35% Tax on Stock-Related Compensation |
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| The Government of India's proposed budget for 2007-2008 (commencing April 1, 2007) includes extending the 35% fringe benefit tax imposed on employers to the income their employees in India recognize on exercise of compensatory stock options. more |
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| 2/12/2007 |
Tax Alert: IRS Program for Correcting Underwithholding of 409A Taxes on "Backdated Options" |
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| The IRS has announced a voluntary correction program (the "Program") that employers can use to correct underwithholding of certain taxes incurred from the exercise in 2006 of "backdated options." more |
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| 4/12/2006 |
2006 Update to Doing Business in China via the Cayman Islands |
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| Many companies doing business in China are using a structure which includes a company formed under the laws of the Cayman Islands ("CI"). more |
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| 10/24/2005 |
Executive Compensation and Benefits Update - Internal Revenue Code Section 409A: Severance Guidance |
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| This is a brief summary addressing severance compensation (and certain restricted stock unit payments upon termination of employment) in the context of Section 409A and the Proposed Regulations. more |
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| 9/30/2005 |
Executive Compensation and Benefits Update - Now We Are Making Sense — Publication of IRC Section 409A Proposed Regulations |
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| On September 29, 2005, the Treasury Department released the much anticipated Proposed Regulations to Section 409A of the Internal Revenue Code (the "Proposed Regulations"). more |
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| 2/10/2005 |
New, Severe California Penalties for Taxable Years Before January 1, 2003 |
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| Could your company owe income or sales and use taxes in California for tax years beginning prior to January 1, 2003? more |
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