Footnote:
In: Bloomberg BNA Pension & Benefits Daily, 2014
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 20, 2014 erstellt
Description:
Section 457A of the Internal Revenue Code restricts the ability of certain off-shore and other entities to defer compensation of their service providers on a tax-effective basis. IRS Revenue Ruling 2014-18 confirms that certain stock options and stock appreciation rights are not "deferred compensation" to which Section 457A applies. The article discusses the ruling, and its possible impact