Executive pay
Massachusetts Issues

Federal Source act
text of law PL 104-95
TIR 97-2
Withholding
830 CMR 62B.2.1 Withholding of Taxes
on Wages and Other Payments
Taxation of non-resident income
Directive 03-12
Interpretation of 03-12: State tax notes: Dubitzky
and McLaughlin
Dotson 2009 ATB decision (stock options)
Pensions and IRA income
General guidance for MA taxpayers on
pensions and IRAs

MA AG FOCUS: NONPROFIT EXECUTIVE
COMPENSATION
Other Federal Issues

83
Proposed IRS regs: no 83(b) filing required
Austin v. Commissioner ("for cause" clause is valid
vesting provision

162(m)
3_2015 Final regulations
Rev Rul 2008-13 explained by Stroock
Rev Rul 2008-13 (full text)

IRS 990 guidance for executive compensation



280G
IRS regulations
Grant Thornton article
Meridien compensation article and chart

Dodd-Frank
Clawback for erroneous financial results
Frederic W. Cook explains


Jobs Act Incentives
CFO article (Andy Liaizos)

Tax exempt organizations
IRS study of College / University
compensation


Options
Qualified Stock purchase plans
Taxation: Fidelity article


Rabbi Trusts
Evercore white paper
Form 1041 instructions (pp. 12 & 13)

Top Hat
Must be exclusively for top-hats (DOL brief)


Withholding: Supplemental Wages
Rev. Rul. 2008-29
IRS website: Publication 15
IRS Website Publication 15-A


Miscellaneous
IRS 2016 Fringe benefit Guide

50% entertainment limit: Groom Group (2012)

New IRS Form 8925 for employer-owned life
insurance

An older primer about deferred compensation: worth
rereading
Federal Partnership and Sub-S

Rev Proc 93-27
Rev Proc 2001-43
Kirkland Ellis pre-409A explanation


409A proposed regulations and Partnership
interests - Schwabe Williamson

Sharing the "equity" in LLCs: from the Journal
of Employee Ownership

Guaranteed payments: Gibson D & C

Sub S shareholders and benefit taxation
(Robert Lee & Assoc)
Deferred Compensation - 409A

2015 Sutherland article on severance and 409A
IRS audit guidelines for deferred compensation
(3121(v), too)
IRS Chief counsel memo: corrections needed before
the vesting year.
Wilson Sonsini explains linked plans and commissions
IRS Q&As w/ ABA
Key Dan Hogans article in BNA on correcting unvested
amounts
severance explained Seyfarth
409A final regs (partnerships) Paul Hastings
ABA partnership comments in 2006
DLA Piper explanation of Release period correction
Slide show Morgan Lewis change in control
Slide show Morgan Lewis
Slide show Proskauer
Valuation of stock rights: Greenstein, Rogoff
Renewals are deferred Comp /IRS General Counsel opinion


2016 Proposed 409A regulations
Preamble and proposed regulations
Sutherland analysis
Miller & Chevalier analysis


2016 Proposed 457 regulations
Preamble and proposed regulations
Bond Analysis
Groom analysis
Skadden Arps 457 explanation
Drinker Biddle analysis
Proskauer summary


Barker 2016 corrections article
Feeley and Driscoll Chapman article on tax calculation
Calculating the Tax Bryan Cave proposed regulation description
Proposed Regulation §1.409A-4
Correction methods: Barker & O'Brien
Corrections explained; Ivins Phillips
Corrections explained: Dan Hogans 2011 slides
Corrections memo_NH Bar Assn
Notice 2010-80: Corrections to Correction procedures
Notice 2010-6 / correcting 409A document failures
Notice 2010-6 explained (Mullin/Prudential)
Notice 2008-115 ext. of accrual reporting / reporting 409A amts
Notice 2008-113 correction procedure for 409A failures
Notice 2007-86 extending deadline to December 31, 2008
Notice 2007-78 (partly revoked by Notice 2007-86)

technical corrections to final 409A regulations
Baker & Hos final regs memo
Wilson Sonsini article
Sutherland 409A sources list
final 409A regulations April 10, 2007
Benefits Links message Board
proposed 409A regulations  October 2005
Notice 2006-79  transitional 409A relief
Notice 2005-1  December 20, 2004 / 409A guidance
Gulf Opportunity Zone Act of 2005
equity compensation and 409A - WilmerHale
Final regulation analysis / Morgan Lewis
Vesting analysis / Ivins Phillips & Barker

deferred compensation (general)
PLR 200450032
Rev. Rul. 2007-12 early deduction of accrued payroll taxes
Notice 2000-56 (parent subsidiary)
Rev. Proc. 92-64 (model Rabbi trust)
CPA Journal Article

Secular Trusts
Rev. Rul 2007-48
SEC
CEO Pay Ratio Disclosure
SEC Press Release
SEC Final Rule 33-9877
8.2015 Towers Watson analysis

Pay for Performance
Orrick analysis of proposed regulations
Proposed 402(v) of Regulation SK
Pay Governance explanation of proposal
Towers-Watson comment letter

Executive Clawback
Ogletree analysis of proposed regulation
Proposed regulation

Sample Directors Handbook
ACCOUNTING

Voluntary deferred compensation: Prudential
3121(v) final regulations
2017 IRS counsel: no closing letters