Reporting & Filing Requirements

Topics

June 1, 2021

Planning considerations for cross-border compensatory equity

Compensatory equity, such as company stock, held by employees that was acquired in connection with the performance of services may result in unexpected issues.

June 1, 2021

Stock-based compensation cost-sharing regs. following Altera

The Supreme Court’s denial of Altera’s petition could have significant tax and financial reporting consequences for companies that have excluded SBC costs from CSA intangible development cost
pools.

May 11, 2021

IRS clarifies pandemic relief for dependent care assistance programs

Dependent care assistance program benefits carried over or available during an extended claims period under special temporary COVID-19 relief provisions retain their status as excludable from employees’ gross income and wages, the IRS explains in a notice.

April 1, 2021