We are pleased to share this new white paper examining the IRS’s administrative waiver policy for deposit penalties related to stock-settled equity awards in today’s T+1 settlement environment. The paper explores the practical application of the policy and highlights key compliance considerations for employers seeking to manage payroll tax deposit obligations and reduce failure-to-deposit penalty exposure. Read the latest white paper here.
The Internal Revenue Service (IRS) and Treasury Department have issued proposed regulations (REG-101355-26) outlining the requirements for making…
On August 6, 2026, the IRS released Fact Sheet FS-2026-13, substantially revising and replacing FS-2026-01, its January 2026…
OverviewThe Department of Labor (DOL) issued Technical Release 2026‑02 on June 17, 2026, providing critical clarity for employers…
On May 19, 2026, the SEC issued Release No. 33‑11419, proposing a fundamental shift in the public company…
US companies have been granting various forms of share-based awards to employees around the globe for many years,…
U.S. companies are increasingly electing or appointing non-U.S. tax residents to serve on their boards of directors. When doing…