By: Angela M. Stockbridge In earlier installments, we covered equity compensation, the 83(b) election, deferred compensation, and Section 409A compliance. Now we turn to Section 280G, a provision that can impose severe...
By: Angela M. Stockbridge In Parts 1 and 2, we covered stock options, restricted stock, RSUs, phantom stock, SARs, and the Section 83(b) election. In this installment, we examine nonqualified deferred compensation, SERPs,...
By: Angela M. Stockbridge Plaintiffs filed two new ERISA suits on June 23, 2026. One in Maryland. One in Connecticut. Both target the same fiduciary duty, and both push the theory onto new ground. Our earlier post covered...
By: Angela M. Stockbridge In Part 1, we introduced the executive compensation landscape and examined incentive stock options (ISOs) and nonqualified stock options (NQSOs). Now we turn to other forms of equity and...
By: Angela M. Stockbridge If your retirement plan holds American Century One Choice target-date funds, you have a target on your back. More than a dozen ERISA class actions have been filed against plans holding this single...
By: Angela M. Stockbridge Electing S corporation status offers significant tax advantages but introduces complications for employee benefits planning. This post highlights the key benefits issues that arise when a company...
By: Angela M. Stockbridge Companies competing for top executive talent, and executives navigating high-stakes career transitions, share a common challenge: understanding the tax and legal framework that governs executive pay....
By: Angela M. Stockbridge Key Takeaways The SECURE 2.0 Act reduced the long-term part-time (LTPT) employee eligibility period from three years to two consecutive years (500+ hours each), effective for plan years beginning on...
By: Angela M. Stockbridge For years, catch-up contributions to employer-sponsored retirement plans have been a straightforward tax planning tool: employees age 50 and older could set aside extra pre-tax dollars beyond the...
We recently hosted an in-depth webinar examining one of the most nuanced and frequently misunderstood areas of New York real estate taxation: New York State and New York City Real Property Transfer Taxes. Led by...