Determining how, when, and to what extent equity incentives become taxable is a far more complex exercise than making the same determination for other forms of compensation.
Understanding the Tax Treatment of 2024 Equity Incentive Plan Awards
Protected Concerted Activity Hiding in Broad Daylight – NLRB Finds Captive Audience Meetings Violate the National Labor Relations Act
The National Labor Relations Board recently overturned a long-standing precedent for employers to hold mandatory captive audience meetings to discuss unionization.
Don’t Call Them Boilerplate: How Well-Crafted Contractual Terms & Conditions Protect Sellers
Far from boilerplate, the terms and conditions sellers put in their contracts can have wide-ranging impacts and determine whether a transaction is a boom or bust.
…And a Happy New Year! Fifth Circuit of Appeals Reverses Course, Reinstates Injunction and Prohibits Enforcement of CTA
This development marks another chapter in the rollercoaster saga regarding the challenges to the implementation and enforcement of the CTA.
Merry CTA-mas! Fifth Circuit of Appeals Stays Injunction, Puts CTA Deadlines Back in Place, FinCEN Responds with Short Extension for Reporting Companies
In light of a December 23, 2024, federal Court of Appeals decision, reporting companies are once again required to file beneficial ownership information with FinCEN.