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Report Link WORKER CLASSIFICATION: WILL THE IRS AND OTHERS AGREE WITH YOU? (pdf).Nexsen Pruet - August 06, 2008 Employers often face a business decision about how to treat a particular worker or group
of workers: Are the individuals independent contractors or employees? Often, the independent
contractor classification is attractive to employers because it affords certain flexibility. However,
there are a number of factors that must be considered when deciding how to classify workers. Report Link Legislation Proposed to Modify Rules Regarding Employers’ Classification of Individuals as Independent Contractors.McGuire Woods LLP - May 01, 2008 Since enactment of Section 530 of the Revenue Act of 1978, the Treasury Department has been precluded from issuing guidance on how properly to classify workers. This may soon end if the Taxpayer Responsibility, Accountability, and Consistency Act (H.R. 5804) is enacted. It was introduced on April 15, 2008, by Democratic Representatives Jim McDermott, John Tiery, and Richard Neal, each of whom serves on the House Ways and Means Committee. H.R. 5804, among other things, would amend the Internal Revenue Code of 1986 (the “Code”) by adding a new Section 3511 containing rules regarding employers’ classification of individuals as independent contractors. Specifically, Section 3511 would limit the bases upon which an employer could reasonably rely in classifying an individual as an independent contractor. H.R. 5804 also would increase financial tax penalties for employers who misclassify workers as independent contractors without a reasonable basis. Report Link Special Reporting Requirements Regarding Incentive Stock Options and Employee Stock Purchase Plans.Cooley Godward Kronish LLP. - January 11, 2008 This Alert will serve as a reminder of certain year-end reporting requirements imposed with respect to incentive stock options and employee stock purchase plans. Report Link Employment Tax Ramifications of Participating in the IRS's Backdated Stock Options Initiative.Littler Mendelson, P.C. - February 14, 2007 On February 8, 2007, the Internal Revenue Service (IRS) announced a new initiative (the "Initiative" or "Compliance Resolution Program")1 which permits employers to pay the 20% additional tax2 and interest3 on behalf of their employees in connection with the grant of certain backdated or discounted stock options (or other stock rights) which were exercised in 2006. The IRS has stated that this Initiative provides tax relief for "rank-and-file" employees innocently caught up in the receipt of backdated and misdated stock options issued by their employers. The Initiative is not available for certain high-ranking executives or persons who participated in the backdating. Report Link Special Reporting Requirements Regarding Incentive Stock Options and Employee Stock Purchase Plans.Cooley Godward Kronish LLP. - January 29, 2007 Under Section 6039(a) of the Internal Revenue Code of 1986, as amended (the “Code”), every corporation that in 2006 issued stock upon the exercise of an incentive stock option (meaning a stock option that qualifies for the favorable tax treatment available under Section 421 of the Code) must furnish to the employee exercising the option, on or before January 31, 2007, a written statement containing certain specified information. Report Link Employee Stock Forfeiture Provisions -- A Different Breed of Restrictive Covenant (pdf).Vedder Price - July 17, 2006 This article discusses forfeiture-for-competition provisions in employee stock incentive arrangements. The authors posit that they should not be treated as restraints on trade or subjected to a traditional restrictive covenant analysis. Report Link Special Reporting Requirements Regarding Incentive Stock Options and Employee Stock Purchase Plans.Cooley Godward Kronish LLP. - January 24, 2005 This Alert will serve as a reminder of certain year-end reporting requirements imposed with respect to incentive stock options and employee stock purchase plans. Report Link Special Reporting Requirements Regarding Incentive Stock Options and Employee Stock Purchase Plans.Cooley Godward Kronish LLP. - January 07, 2004 This Alert will serve as a reminder of certain year-end reporting requirements imposed with respect to incentive stock options and employee stock purchase plans. Report Link How Employee Stock Options Can Undermine the Value of Ordinary Shares.Knowledge@Wharton (Reg Required) - December 04, 2003 Tallying corporate profits has never been easy, but in the past few years it’s become even harder as the debate continues over how to count employee stock options.
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Employment Law Seminars
Total Wage and Hour Compliance: An Initiative to End the Wage and Hour Class Action Wars
Sacramento
October 7, 2008 LittlerTaking Your Health Plan's Temperature- Keeping The Plan Out Of Trouble (pdf).Tampa
October 7, 2008 ConstangyEmployment Law Developments in ArizonaScottsdale
October 7, 2008 OgletreeSuccessfully Navigating the Bermuda Triangle of Time Away from WorkAtlanta
2008-10-8 Jackson Lewis LLPFast Forward: Staying Ahead of Emerging Employment IssuesMinnetonka
October 8, 2008 Ford & HarrisonGuidance on the Newly FMLA RegulationsMarion
October 8, 2008 Baker DonelsonElections 2008: Challenges & Opportunities for EmployersBIRMINGHAM
October 9, 2008 ConstangyEmployee Free Choice Act: More Than Just a Misleading Name.Birmingham
October 10, 2008 Littler43rd Annual Midwest Labor and Employment Law Seminar on October 12-13, 2008Easton
October 12, 2008 Baker HostetlerReserve the Dates!!! – Public Sexual Harassment Training Webinar for Supervisors and ManagersOnline
October 14, 2008 Ballard Rosenberg |
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