By: Matthew E. Foreman and Joelle M. Villinsky The New York City Department of Finance (“DOF”) has extended the deadline for property owners to file for an exemption for one more week, filings are now due on October 13,...
By: Angela M. Stockbridge Tax-deferred retirement savings cannot stay tax-deferred forever. Federal law requires owners of most retirement accounts to begin withdrawing a minimum amount each year once they reach a certain...
Distressed Real Estate Recap: Legal, Business, and Tax Strategies for a Challenging Market
Oct 02, 2026
Commercial real estate is under pressure. Rising interest rates, falling property values, and sector-specific weakness have left owners, lenders, and investors facing hard choices. In our recent webinar, three of our...
Plan Language and Process: Two Recent Court Decisions Employers and Plan Administrators Need to Know About
Oct 01, 2026
By: Angela M. Stockbridge If you sponsor or administer an employee benefit plan, two recent federal court decisions should be on your radar. Taken together, Phillips v. Boilermaker-Blacksmith National Pension Trust (10th Cir....
By: Angela M. Stockbridge Throughout this series, we’ve examined equity compensation, the 83(b) election, deferred compensation, Section 409A and 280G compliance, employment agreements, and clawback requirements. In this...
By: Angela M. Stockbridge On August 20, 2026, the Department of the Treasury and the Internal Revenue Service published a Notice of Proposed Rulemaking (REG-107855-25, RIN 1545-BR50) that would significantly modify the...
By: Angela M. Stockbridge This series has covered equity compensation, deferred compensation, Section 409A compliance, and the Section 280G golden parachute rules. In this installment, we turn to the contractual framework...
IRS Announces Automatic Exemption from Penalty Program: Penalty Relief Goes from Opt-In to Automatic
Jul 23, 2026
By Matthew E. Foreman and Joelle M. Vilinsky Introduction On July 8, 2026, the Internal Revenue Service (“IRS”) announced the Automatic Exemption from Penalty (“AEP”) program, which replaces the long-standing First...
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,...