Executive pay
Massachusetts Issues

Federal Source act
text of law PL 104-95
TIR 97-2
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

Other Federal Issues

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

Notice 2018-97

Proposed regulations
KPMG interpretation/proposed regs.

Notice 2018-68
Summary and analysis (tax adviser)
AICPA comments to proposed regulations

Harvard law summary of Notice 2018-16
Davis POlk_IPO advice

Final regulations

IRS 990 guidance for executive compensation

Social security explanation

IRS regulations
Grant Thornton article
Meridien compensation article and chart

Clawback for erroneous financial results
Frederic W. Cook explains

Jobs Act Incentives
CFO article (Andy Liaizos)

Tax exempt organizations
IRS study of College / University

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

IRS 2016 Fringe benefit Guide

50% entertainment limit: Groom Group (2012)

New IRS Form 8925 for employer-owned life

An older primer about deferred compensation: worth
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

6 month delay_P Law explains
6 month delay and directors_Cleary

2017 CCM 201725027back to back arrangements
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
Key Dan Hogans article in BNA on correcting unvested
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
Ropes analysis
Sutherland analysis
Miller & Chevalier analysis

2016 Proposed 457 regulations
Preamble and proposed regulations
Tax Advisor analysis
Carol Calhoun Grid
Trucker H analysis
Bond Analysis
Groom analysis
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
Specified employee rules: Seyfarth
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

Federal credit unions and 457
Luse Goman update

Deferred compensation (general)
PLR 200450032 (controlled group guarantees)
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
Compensation Committee treatise

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

Voluntary deferred compensation: Prudential

Share based payment awards: Deloitte
3121(v) final regulations
2017 IRS counsel: no closing letters
2017,2018 Tax reform
KPMG summary of executive pay developments

IRC 4960 excise tax
Final regulations
IRS Notice 2019-09
KPMG summary
Equity Based compensation

NCEO General Article

FAS 123R (2004)

Accounting Standards Codification Topic No. 718 (ASC
718, formerly FAS 123(R))
WTW explains Accounting Standards Update 2016-09
Improvements to Employee Share-Based Payment
links w_text and updates

Qualified Stock purchase plans
Taxation: Fidelity article
Banking / Dodd Frank

Dodd Frank Conference reports (Mercer)
Dodd-Frank summary / Proskauer
Dodd-Frank summary / Price Waterhouse
FDIC guidelines on incentive pay