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Latest Developments

Grace Period to Comply with PA Nonemployee Income Tax Withholding Nears End
Jun 06,2018

Businesses and nonprofits operating in Pennsylvania that hire independent contractors or corporate directors who live outside of Pennsylvania, or that pay rent on Pennsylvania property to landlords living outside of Pennsylvania, must carefully consider new Pennsylvania withholding rules that will be enforced beginning on July 1, 2018.

Articles

Keys to Tax Compliance Readiness When a US Nonresident Director Joins a US Board
Aug 31,2017

With increasing frequency, U.S. companies are electing or appointing non-U.S. tax residents to serve on their board of directors. Therefore, it is important to be aware of the U.S. and foreign tax obligations that must be met and issues that arise when a U.S. nonresident director joins the board.

FAQ: U.S. Equity Compensation Plans (2017)
Dec 16,2016

Proxy advisory firm ISS provides an FAQ addressing questions about how they evaluate U.S. equity plans.

Trends in Director Stock Compensation and Ownership Guidelines
May 23,2019
Jennifer Namazi

Learn more about which trends are emerging in compensation and stock ownership guidelines for U.S. non-employee directors.

Director Pay: The Next Wave of Reform?
Jun 14,2018
Jennifer Namazi

Recent litigation outcomes around the pay of non-employee directors could indicate a new trend in compensation reform.

Withholding for Outside Directors—Pennsylvania-Style
Jun 12,2018
Barbara Baksa

A new law in Pennsylvania could require companies to withhold PA personal income tax on compensation paid to nonresident outside directors and other nonemployees.

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Podcasts

Surveys & Studies

2018 Director Compensation Report
Nov 14,2018

FW Cook’s 2018 Director Compensation Report studies non-employee director compensation at 300 companies of various sizes and industries to analyze market practices in pay levels and program structure.

2017 Director Compensation Report
Nov 30,2017

FW Cook’s 2017 Director Compensation Report studies non-employee director compensation at 300 companies of various sizes and industries to analyze market practices in pay levels and program structure.

Survey Says: 10 Dos & Don'ts of Stock Plan Administration
Oct 17,2017

Highlights of the 2017 Domestic Stock Plan Administration Survey, cosponsored by the NASPP and Deloitte Consulting LLP.

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Regulations & Statutes

Pennsylvania: Informational Notice Personal Income Tax 2017-01
Jan 19,2018

Submission of Federal Form 1099-MISC and withholding on Pennsylvania-source nonemployee compensation, business income and lease payments.

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