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IRS Issues Proposed Regulations Under Code Section 162(m)

MoFo: IRS Widens Scope of Section 162(m) Deduction Limit

PwC: Proposed Regulations Significantly Expand Scope of Section ...

New Supreme Court Case Likely to Impact Social Tax Liability on ...

At Long Last, Dodd-Frank Hedging Policy Disclosure is Now Effective

Ninth Circuit Redo in Altera Upholds Treasury Regulation on Stoc...

Ninth Circuit Upholds Cost-Sharing Regulations in Altera

Deloitte: Canadian Budget Proposal to Cap Beneficial Treatment o...

New HSR Filing Thresholds for 2019

Breaking News in Belgium - Income Tax Withholding and Reporting ...

SEC Adopts Hedging Policies Disclosure Rule

New Rules for 401(k) Plans Affect ESPPs

Goodwin: SEC Adopts Final Hedging Policy Disclosure Rules

Sullivan & Cromwell: SEC Adopts Disclosure Rules on Hedging Poli...

Cleary Gottlieb: SEC Adopts Final Hedging Disclosure Rule

David Polk: SEC Adopts Hedging Disclosure Rule

Ropes & Gray: SEC Adopts Final Hedging Disclosure Rule

IRS Issues Guidance on New Section 83(i)

Tax Changes for 2019

IRS Clarifies Role of Gross-Ups When Taxes Are Assessed on an Ea...

NASPP Comment Letter on SEC Concept Release on Rule 701 and Form...

SEC Amends Rule 701(e) and Issues Concept Release Regarding Rule...

Long-Awaited Guidance on Section 162(m) After 2017 Tax Reform Ch...

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

IRS Issues Guidance on Section 162(m) Amendments

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

IRS Issues Guidance on Section 162(m)

FASB aligns Employee and Nonemployee Stock Compensation Guidance

SEC Amends Rule 701 and Seeks Comment on Changes to Rule 701 and...

SEC Updates Rule 701

SEC Amends Rule 701; Solicits Comment on Ways to Modernize Rules...

Incentive Plans and Shareholder Approval After Tax Reform

SEC Eases Disclosure Threshold Under Rule 701

FASB Expands Scope of ASC 718 to Cover Awards to Nonemployees

Securities Laws - Rule 701 - Great News!

Changes Coming to Rule 701 Disclosure Thresholds

FASB Simplifies Accounting for Share-based Payment Arrangements ...

Six Things Companies with Nonemployees Need to Know Right Now!!

Practical Implications of Section 83(i) Option and RSU Tax Deferral

Year-End Reporting for Equity Incentive Plans With UK Participan...

Grace Period to Comply with PA Nonemployee Income Tax Withholdin...

Are You Ready for This Year's UK Annual Share Plan Reporting?

Tax-Advantaged Status of EMI Options is Now at Risk

Cryptocurrency Compensation: A Primer on Token-Based Awards

Tax Withholding and Reporting Obligations in Belgium

Increased Scrutiny on SAFE Quarterly Reports in Beijing and Shan...

EUR 5 Million Exclusion to Change Effective July 21, 2018

Tax-Preferential Stock Option Scheme for SMEs

Updates to Ministry of Manpower Approval Procedures for Employme...

Newly Published Updates from HMRC

Accounting for Lost Deductions on Executive Compensation Above $...

SEC Fines Private Company in First Enforcement Action from Rule ...

New US Tax Law Provides Tax Deferral Opportunity for Certain Pri...

IRS Releases Additional Guidance on 2018 Wage Withholding

Global Tax Update - January 2018

New HSR Filing Thresholds for 2018

Reminder:  ISO and ESPP Information Returns and Statements

Extension of Sec 7P of Tax Assessment Act

Tax Changes for 2018

ISS Policy Updates for Equity Plans in 2018

How Will Tax Reform Affect Stock Compensation?

Tax Reform Brings Changes to Executive Compensation Landscape

Major US Tax Reform Will Impact Stock Compensation

Tax Cuts and Jobs Act Expected to Come into Effect in 2018

Employment Tax Considerations for Equity Plans as T+2 Takes Effect

Shanghai SAFE Changes Its Registration Submission Process

SEC Issues Guidance on CEO Pay Ratio

SEC Issues Guidance on Pay Ratio Disclosure

Pay Ratio Clarifications: SEC Adopts New Guidance

SEC Issues Pay Ratio Guidance

CEO Pay Ratio Disclosure Requirement Now Imminent: SEC Releases ...

Global Rewards Update

Removal of Main Residence Exemption for Non Residents

Recent Legislative Developments - June 2017

The SEC's Pay Ratio Disclosure Rule - Strategies for Dealing wit...

FASB Clarifies Accounting for Modifications of Share-Based Payments

FASB Issues Modification Accounting ASU

Good News - Tax Qualified Free Share Awards - Social Contributio...

Recent Legislative Updates - April 2017

UK Launches Mandatory Gender Pay Gap Reporting

Corporate earnings guidance impacted by new stock compensation r...

FASB Issues Exposure Draft on Nonemployee Accounting

Alternative Metrics in Performance Share Plans: Use of Strategic...

SEC Approves T+2 Settlement

IRS Publishes Audit Techniques Guide for Golden Parachute Payments

IRS Updates Golden Parachute Audit Guide

ISS Policy Updates for 2017

New Employee Shareholder Status

UK Budget 2013 Share Schemes

New HSR Filing Thresholds for 2017

Possible Change in Timing for Calculation of Taxable Amounts for...

FASB Proposes Amendments to Modification Accounting under ASC 718

French Government Confirms the Implementation of a Withholding T...

Changes to Australian Share Plan Reports

IRS Proposes Regulations Under Section 409A

Exchange Control Requirements on Outward Remittance of Funds

FASB Issues Final Update to ASC 718

FASB Issues Accounting Standards Update on Employee Share-Based ...

FASB Simplifies Accounting for Share-based Payments

ISS Updates Equity Compensation FAQs

Changes in Accounting for Stock-Based Compensation–Some Good New...

Employee Share Plan Exemption From EU Prospectus Requirement for...

Relaxed Foreign Exchange Controls

New HSR Filing Thresholds for 2016

Section 162(m) Trap for Smaller Reporting Companies

Code Sec. 162(m) Trap for Smaller Reporting Companies

2016 U.S. Summary Proxy Voting Guidelines

IRS Issues Guidance on the Applicability of Section 162(m) to CF...

Canada – proposed limitations to the stock option deduction

2016 Americas Proxy Voting Guidelines Updates

Understanding the New Tax Rules for Options in Australia

SEC Adopts Final CEO Pay Ratio Rules

Administrative Circular Eliminates Income Tax Withholding, Not S...

Loi Macron (Changes to French-Qualified RSU Regime) Now Effectiv...

France – New rules for qualified free share awards

Changes to French-Qualified RSU Regime Now in Effect

HMRC Confirms FilingExtension for Annual Returns

SEC Proposes Rules on Clawback Policies for Executive Compensation

SEC Proposes Rules on Clawback Policies

SEC Proposes Sweeping Rule on Incentive Pay Clawbacks

SEC Proposes Clawback Policy Rules

Tapestry Alert: Australia - Tax changes passed

Belgium – Foreign asset reporting obligations

HMRC Raises ConcernsAbout Incorrectly RegisteredShare Plans

New Forms for Belgian Foreign Account Reporting Now Available

Tax Update and Key Developments

SEC Proposes Pay-for-Performance Disclosure

Special Commission Created to Investigate Foreign Bank Accounts ...

UK Share Plans - Have you registered yours?

Tapestry Alert: Australia - Share Plans - Proposed Tax Changes

Final employee share plan reporting templates for2014/2015

Tapestry Alert: EU – Consultation: Potential changes to the Pros...

SEC Proposes Hedging Disclosure Rules

Update on UK Tax-Advantaged Plans

European Union – Consultation on Prospectus Directive Exemption ...

Impact of EU Sanctions against Russia on EU Prospectus Filers

IRS Filing and Reporting Requirements for ISO Exercises and ESPP...

Changes Proposed to French-Qualified RSU Regime

Germany – Shares acquired at a reduced price -Federal Court Deci...

Australia – New Employee Share Scheme draft tax rules released

Tax Registration, Self-Certification and Annual Filing

Belgium – Availability of Corporate Tax Deductions

Increased focus from tax authorities on equity awards

Australia – Securities Law – New Class Order

Shanghai SAFE Changes Quarterly Reporting Requirements

EITF Issue 13-D Explained

Finance Bill 2014 – newlegislation on employee share plans

France – changes to rules for awarding qualified free shares

Australia – Increased focus on ESS reporting for foreign provide...

Nasdaq Amends Rules Related to Compensation Committee Composition

France – Final 2014 finance laws and impact on share plans

Switzerland Finalizes Tax Circular 37

New Court Decision on Requirement to Pay Social Security Taxes o...

Annual Re-Registration and Quota Requirements

New tax and social security measures

New Instructions on Social Security Sourcing of Equity Income in...

California Reduces Its 409A Income Tax

Recent decisions on compensation nature of stock option income

Guidance published by HMRevenue & Customs in respect of employee...

Impact of the DOMA Ruling on Public Companies

Consultation on simplifying thetaxation of unapproved share plans

India – Tribunal decision on the apportionment of stock option i...

Equity Incentives: Interesting Developments in the UK for 2013

Form 42 submission: July 6,2013

Canada — Stock-Settled Awards

Final Regulations Released — Cost Basis for Equity Compensation

France — Proposed return of the 75% tax rate

Intensified SAFE andTax Registration Requirements for Equity Awa...

Government’s response to theOffice of Tax Simplification’s propo...

Belgium — The High Council of Finance Disagrees With Minister of...

Final NYSE Rules for Comp Committees, Consultants, Counsel and O...

Final Nasdaq Rules for Comp Committees, Consultants, Counsel and...

Office of Tax Simplification’sproposed changes to the taxation o...

Canada — stock option benefit sourcing and Article XV(2)(b) of t...

SEC Approves Exchange Standards for Compensation Committee Indep...

France — Final word for tax shock bill

Mobile Workforce State Income Tax Simplification Act – PwC (12/2...

Change in Position on Allocation of Cross-Border Stock Option Be...

France — “Tax shock” for wealthy individuals in 2013 finance bil...

New Employee-Share Arrangements

New Exchange Control Restrictions

Important Developments in Argentina and Israel

Employer Rules for Withholding the New 0.9% Medicare Tax

Update on Amendments to the European Union Prospectus Directive ...

France: Proposed increase of employee and employer social contri...

Australia: Employee Share Scheme Reports Due to Employees by Jul...

Tax authority assessments on stock-based compensation benefits

Form 42 submission: July 6, 2012

Authorities Issue New Standardized Rules on SAFE Registration Pr...

France – New reporting requirements for qualified stock options,...

New Draft Ordinance on Employer Tax Reporting Obligations

Belgium – Budget 2012 – Impact on Equity-Based Compensation

UK Tax Authorities Confirm Intention to Apply 0T Tax Code for Po...

CEO Fined $500,000 for HSR Act Violation Upon Acquisition of Sto...

EU Prospectus Exemption Likely Delayed

SEC Alleges Securities Law Violations Against Private Company in...

Budget Agreement 2012: New Belgian Tax Measures Announced

Effects of sales restrictions on shares received through share i...

Preferential Tax Treatment on Equity Compensation Extended

New requirements on income derived from the exercise of stock op...

Form 42 share plan reporting

Update to the Changes to Post-Termination PAYE Withholding Requi...

Update on Disguised Remuneration

Changes to PAYE Withholding Requirments

New Withholding Tax Applicable to Non-Residents

UK and European Remuneration Reform: Year in Review

New IRS Filing and Reporting Requirements for ISO Exercises and ...

2011 French Tax Act Raises Tax Rates

Social Security Charges From 2011

New OECD commentary inspires Belgian authorities to scrutinize s...

Revisions to the Taxation of Stock Options and Income Tax Wage B...

Tax Reform

New Rules for ESPPs and Reporting ISO and ESPP Share Transactions

Treasury Issues Final Regulations under Section 6039

Social Security Totalization Agreement Expected to Come into For...

Administrative Circular: Extending the Term of Stock Options

New 457A Tax Rules Overview: Nonqualified Deferred Compensation ...

Extending the Term of Underwater Options

SEC Staff Issues Updated Interpretive Guidance on Rule 10b5-1 Plans

Update on Code Section 457A: New Guidance, But Uncertainties Remain

Changes in Taxation of Stock Compensation

Elimination of Employer’s Social Insurance Obligation on Employe...

IRS and Treasury Issue Proposed Regulations on Income Inclusion ...

Belgium - Potential Relief For Employees With Options Taxed Upon...

The Exit Tax Rules for Shares are Tightened

Changes to Tax Law

Changes to Taxation in Greece

Hong Kong Inland Revenue Issues FAQ for Share-Based Compensation

Supreme Administrative Court approves the deduction of compensat...

Staff Reverses Itself and Allows Aggregate Reporting

Revised DIPN 38 on Employee Share-Based Benefits

Tax Authorities Issue Guidance on Tax Treatment of Stock Awards

SEC Extends Use of Simplified Method for Estimating Expected Opt...

New York State Alters Tax on Stock-Based Compensation

Hong Kong Inland Revenue Issues Advanced Ruling on Tax Treatment...

Social Security Contributions on Stock-Based Incentives - New Ru...

No Greek Withholding Tax on Stock Option Plans When No Charge-Back

Complying with New Section 409A Guidance

IRS Guidance on Reporting and Withholding under Section 409A for...

Section 409A: Withholding and Reporting Requirements

IRS Issues Final Regulations on Tax Withholding for Supplemental...

New York Update on Proposed Equity Incentive Sourcing Rules For ...

FASB Amends 123(R) for Contingent Cash Settlement of Stock Options

GRIST Report: 'Grant date' communication requirement for stock c...

SEC Staff Releases Guidance on Option Valuation Under Statement ...

New Disclosures About Option Expensing

Tax Withholding on Option Exercises Subsequent to Divorce

FASB Issues New Accounting Standard for Stock Compensation

Final ISO Regulations

Highlights From the IRS Final Regulations on Incentive Stock Opt...

GRIST Report: Revocation of 83(b) Election Disallowed

Impact of the Sarbanes-Oxley Act of 2002 on Executive and Equity...

SEC Staff Reiterates Rule 144 Applies to Charitable Remainder Trust