Accounting firm M&A deals often involve complex tax issues, and it’s important to understand their implications before undergoing negotiations and diligence so that you aren’t caught off-guard or have ...

Clients may be inclined to use a Section 409A valuation for gift tax purposes. After all, both valuations aim to determine ...

The Treasury Department and the IRS have provided favorable transition relief for correcting arrangements that impermissibly condition the payment of nonqualified deferred compensation on a service ...

Given the complexity of the rules under Section 409A of the Internal Revenue Code, which govern the timing and taxation of payments made under non-qualified deferred compensation arrangements (NDCAs), ...

As the year is quickly coming to an end, it is especially prudent to review compensation arrangements from an Internal Revenue Code section 409A perspective. Generally, Section 409A applies to ...

You finally closed your first round, or you’re about to issue equity to an early hire who took a below-market salary to bet ...

Employers have a time-sensitive opportunity to correct certain documentary violations in plans or contracts subject to Internal Revenue Code Section 409A under the Internal Revenue Service’s (IRS’s) ...

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While the news cycle in the world of sports is ever changing, a few occurrences in the past several years deserve further discussion in the executive compensation community – Shohei Ohtani’s deferral ...