The One, Big, Beautiful Bill Act (OBBBA), enacted July 4, 2025, creates new tax deductions for tax years 2025 through 2028 for recipients of qualified tips and qualified overtime compensation. The OBBBA amendments to the Code generally impose information reporting requirements, such as on Form W-2 or Form 1099, on the payors of qualified tips and overtime in order for the recipients of such compensation to be eligible to take the deductions. However, for tax year…
- IRS Issues 2025 Transition Relief and Hints at Future Tips and Overtime Information Reporting Obligations
- Beyond Whole Shares: Implementing Fractional Shares in Employee Share Programs
- ISS’s Benchmark Policy Changes for 2026 will Impact Equity Plan Proposals
- Cutting Costs Without Cutting Corners: 10 Practical Tips for Managing Legal Risk in Global Reductions in Force
- Tax and Legal Considerations for Global Tender Offers
- Register Today: Breaking Ground in the Gulf – What Companies Need to Know About Expanding in the Middle East (WEBINAR)
- One Big Beautiful Bill Act Introduces New Excise Tax on Remittance Transfers
- The Real Life of a CEO: Modern Day Issues Regarding Security, Accessibility and Travel Expectations
Recent
With brokers increasingly able to facilitate equity award transactions involving fractional shares and companies recognizing their value, offering…
As we approach the 2026 proxy season, Institutional Shareholder Services (ISS) has announced a variety of compensation-related updates…
In 2025, multinational giants across industries are redefining the scale and scope of global workforce reductions—with some cutting…
Private company tender offers and similar liquidity programs have become increasingly common in recent years, offering service providers…
Driven by strategic, economic, and geopolitical factors, multinational companies are increasingly viewing expansion opportunities in the Middle East.As one…
The One Big Beautiful Bill Act, enacted as Public Law 119-21 on July 4, 2025, introduces new section…