Publications

Hogan Lovells Publications

IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act Employee Benefits and Executive Compensation Update

On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's ...

Hogan Lovells Publications

Three new acts change tax and employee benefit rules and might require employer action Employee Benefits Update

Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018,...

Hogan Lovells Publications

Tax reform brings changes to executive compensation landscape

After a flurry of activity in the House and the Senate over the past few weeks, H.R.1, colloquially known as the Tax Cuts and Jobs Act (the “Act”), which represents the first...

Hogan Lovells Publications

Health and Welfare Plan Compliance: Health Plan Identifier Deadline Approaching Executive Compensation, Employee Benefits, and Share Incentives Alert

As anticipated for the last several months, on July 21, 2015, the Internal Revenue Service (IRS) announced the upcoming end of the determination letter program for individually designed...

Hogan Lovells Publications

Health and Welfare Plan Compliance: Health Plan Identifier Deadline Approaching Executive Compensation, Employee Benefits, and Share Incentives Alert

We want to make our clients aware that, despite some criticism, the U.S. Department of Health and Human Services (HHS) is continuing to insist that health insurance carriers and sponsors of ...

Hogan Lovells Publications

Private Equity Fund Held to Be a "Trade or Business" for Purposes of Unfunded Liability Incurred by a U.S. Portfolio Company Joint Private Equity and Executive Compensation, Employee Benefits, and Share Incentives Alert

The holding in the case, Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund, 2013 WL 3814984 (1st Cir., July 24, 2013), is of immediate interest to...

Hogan Lovells Publications

ACA employer mandate delayed until 2015 Executive Compensation, Employee Benefits, and Share Incentives Newsletter

On July 2, the Obama Administration announced a one-year delay in the so-called “employer mandate” under the Affordable Care Act (ACA). The delay brings much-needed relief to employers who...

Hogan Lovells Publications

Employers should take steps now to prepare for compliance with the ACA's employer mandate in 2014 Executive Compensation, Employee Benefits, and Share Incentives Newsletter

Employers that might be large enough to have to extend health coverage to their full-time employees under the so-called “shared responsibility” or “employer mandate” provisions of the...

Hogan Lovells Publications

More 409A headaches: Existing arrangements containing employment release provisions may need to be amended before year-end for Section 409A compliance (and new arrangements with such provisions need to be carefully drafted) Executive Compensation, Employee Benefits, and Share Incentives Newsletter

Section 409A of the Internal Revenue Code (“Section 409A”) generally provides rules governing nonqualified deferred compensation arrangements with the main focus of such rules being...

Loading data