Employers must file a protective refund claim with the Internal Revenue Service by April 15, 2014, if they wish to

In Notice 2010-80, the Internal Revenue Service (“IRS”) provided a remedial period until December 31, 2012, to correct nonqualified plans

The IRS continues to provide both formal and informal guidance on the application of Internal Revenue Code Section 409A (“Section

Now that the Securities and Exchange Commission (the “SEC”) has issued final rules implementing the shareholder advisory voting provisions under

On January 5, 2010, the IRS issued a document correction program (“Notice 2010–6” or “Document Correction Program”) for nonqualified deferred

The Board of Governors of the Federal Reserve System has recently issued Proposed Guidance on Sound Incentive Compensation (“Proposed Guidance”).

Introduction Many companies have implemented severance plans due to the current economic situation. While companies typically consider the employment law

This newsletter provides an overview of the following seven areas of executive compensation: Applicable to Most Employers The IRS correction

On October 23, 2007, the IRS issued Notice 2007–89 (the “Notice”), which provides guidance related to the reporting and wage

On September 10, 2007, the Treasury Department and IRS issued Notice 2007–78 (the “Notice”), which provides transition relief and additional

Both the Senate and the House have recently passed bills that would increase the federal minimum wage. However, the Senate

On November 30, 2006, the IRS issued Notice 2006–100 (the “Notice”). The Notice provides guidance related to reporting and wage