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IRS Issues Guidance on New Section 83(i)
Dec 20,2018

This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i).

Long-Awaited Guidance on Section 162(m) After 2017 Tax Reform Changes
Aug 30,2018

Korn Ferry’s memo on IRS Notice 2018-68, which provides guidance on Section 162(m) as amended by the Tax Cuts and Jobs Act. The memo reviews the guidance on covered employees, written binding contracts, material modifications, and negative discretion and notes that a legal opinion may be necessary to show that awards with negative discretion constitute a written binding contract.

IRS Issues New, Mostly Unfavorable Section 162(M) Guidance
Aug 28,2018

This client alert by DLA Piper summarizes IRS Notice 2018-68, which provides guidance on Section 162(m) as amended by the Tax Cuts and Jobs Act. The alert focuses on how the use of negative discretion impacts eligibility for grandfather protection, renewed or extended contracts, material modifications, and who is covered employee. The alert also includes a list of action items for employers.

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Compensation Implications of US Tax Reform: What Compensation Committees Need To Know
Apr 02,2018

This article provides a summary of the changes to Section 162(m) under the Tax Cuts and Jobs Act and a list of questions for compensation committees to consider.

The Elimination of the Performance-Based Requirement Under Section 162(m): “Less Than Meets the Eye
Mar 01,2018

Thoughts from Pay Governance on how the loss of the exemption for performance-based compensation will impact executive compensation.

Administering Compensation Programs in the Wake of the Tax Cuts and Jobs Act – New Section 162(m)
Jan 31,2018

The Tax Cuts and Jobs Act (TCJA) significantly changes Section 162(m). While supplemental regulatory guidance is likely, the impact on companies’ compensation programs and planning processes is immediate. This memorandum discusses some of the more significant changes and ways companies can address these and areas where the new rules present uncertainty.

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Six Reasons Why Section 83(i) Is a Trap
Jan 15,2019
Barbara Baksa

What does Tom Petty have to do with stock compensation? Find out, along with six reasons why Section 83(i) isn't all it's cracked up to be. Plus a cute cat pic.

IRS Notice 2018-97 Provides Guidance on Section 83(i)
Jan 03,2019
Barbara Baksa

IRS Notice 2018-97 provides guidance on key aspects of the deferral opportunity for employees of private companies under Section 83(i), including the 80% requirement, tax withholding requirements, and whether companies can opt out of granting Section 83(i) qualified awards.

Ten Things to Know About Qualified Equity Grants
Dec 20,2018
Barbara Baksa

What you need to know about Section 83(i) and qualified equity grants in ten bullet points and less than 500 words. You won't find a more concise explanation!

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Hot Topics in Equity Compensation
Jan 16,2019

Kick off the new year in the know!

Tax Reform: What's the Final Word?
Jan 17,2018

Details on how the latest tax reform will affect equity compensation


Regulations & Statutes

Notice 2018-97: Guidance on the Application of Section 83(i)
Dec 07,2018

This notice provides guidance on key requirements the apply to qualified equity grants under Section 83(i).

IRS Notice 2018-68
Aug 21,2018

This notice provides initial guidance on the application of Section 162(m), as amended by the Tax Cuts and Jobs Act of 2017. The notice provides guidance as to covered employees under Section 162(m) and the grandfather provision of 162(m).

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