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Coping With the Strict New Rules on Non-Qualified Deferred Compensation
New Section 409A and the accompanying Prop. Regs. substantially tighten the tax rules governing non-qualified deferred compensation. Failure to comply with these rules can cause immediate taxation of the amount deferred, plus interest and penalties.
A Cautionary Note in the Use of Finders to Raise Capital
While the use of finders is widespread, issuers need to be alert for two potential problems. First, an issuer may not rely upon an exemption from securities registration if the finder does not strictly follow all applicable requirements for the exemption. Second, an issuer may not be able to utilize a planned exemption as a result of using a finder that should be but is not registered as a broker.
Income Tax and Estate Planning for Retirement Benefits
THIS ARTICLE HAS NOT BEEN UPDATED TO REFLECT SIGNIFICANT CHANGES TO PROPOSED REGULATIONS DISCUSSED IN THE ARTICLE.The Article still, however, presents a good overview of the choices faced when planning for IRA and qualified plan distributions.
Understanding the FLSA and its Overtime Pay Requirements
Congress adopted the Fair Labor Standards Act (the "FLSA") in the late 1930's as part of President Roosevelt's New Deal to produce higher levels of employment among the adult work force.
Avoid the Employment Tax Delinquency Trap
The IRS can assert personal liability for some withholding taxes.
Avoiding Willful Infringement
Put a procedure in place that insures that your company will not be at fault; you will save time and money in the long run.
The Importance of an Estate Plan
Many people lack adequate estate plans because the need for an estate plan was never properly described or understood. This document describes the benefits of an estate plan in an easy-to-read question and answer format.
Buy-Sell Agreements
The issues faced in drafting a buy-sell agreement are complex and difficult. This article analyzes some of the key concerns, such as the purpose of the agreement, the types of agreements, and methods for determining the price of the stock.
