Global Reward Services Alerts

This article discusses the IRS released Notice 2018-76 on the deductibilty of expenses for certain business meals under section 274

This slip sheet focuses on section 162(m) and its potential implications on performance-based compensation.

This article discusses the numerous deductions that the H.R. 1 limits or eliminates.

This article is a table showing limits and disallowances.

This article discusses the challenges that private companies face by the illiquid nature of their equity when recruiting and retaining talent.

This article discusses the recently enacted H.R. 1, which includes several significant changes that impact the section 162(m) deduction limitation for compensation paid to named executives of publicly traded companies.

This article discusses the recently signed H.R. 1, which makes several sweeping changes to section 162(m). This alert summarizes those changes and the potential impact on publicly held corporations that maintain incentive-based compensation programs and similar arrangements for their key employees and executives.

This article discusses significant changes the TCJA proposes to compensation and employee benefit arrangements as well as significantly expanding the compensation and benefit deduction limitations under sections 162(m) and 274.

This article provides some general background on permanent establishment and how the changes in Action 7 can affect the HR and Mobility functions.

This article discusses the plan design of performance-based incentive compensation paid to covered employees of public corporations and how it can be challenging to accommodate flexibility in plan design while also preserving tax deductibility under Code Section 162(m).

This article discusses the potential tax issues for an employer when providing employer-provided meals to their employees.

This article discusses the some of the key tax-related issues of flexible arrangements across multiple tax jurisdictions.

This article discusses the HR/mobility aspects of Action 13 – Country-by-Country and its impact on U.S.-headquartered companies.