| 4/3/2009 |
American Recovery and Reinvestment Act:
Imminent Funding Opportunities for Clean Tech
Companies But Funding Comes with Conditions |
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| The American Recovery and Reinvestment Act of 2009 represents the largest government stimulus package in U.S. history. As has been widely reported, President Obama has made the development and adoption of clean technologies a core goal of his policy initiatives. more |
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| 1/7/2009 |
Executive Compensation Alert—IRS Tax Notice For Incentive Stock Options and Employee Stock Purchase Plans |
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| Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code") requires that by January 31, 2009, employers provide certain information to their employees (or former employees) who in 2008 either exercised "incentive stock options" ("ISOs") or transferred shares purchased under an "employee stock purchase plan" (an "ESPP").... more |
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| 12/16/2008 |
Executive Compensation Alert—IRS Program Permits Avoiding Section 409A's 20% Penalty Tax for Certain Unintentional, Operational Violations Under Certain Compensation Arrangements |
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| On Dec. 5 the IRS announced Notice 2008-113, providing correction methods for certain unintentional, operational failures in relation to non-qualified deferred compensation arrangements and certain equity awards that would otherwise invoke the 20% penalty tax under Section 409A... more |
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| 11/19/2008 |
Litigation and Tax Alert: DOJ Targets Approximately 20,000 Investors as Co-Conspirators in Criminal Tax Fraud Investigation of UBS |
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| The United States Department of Justice has opened a new front on its war against allegedly fraudulent tax shelters...more |
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| 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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