EEOC's national call center to be replaced; new cafeteria-plan regulations proposed; new rules for nonqualified deferred-compensation plans; final rule from homeland security on no-match letters

2008 ◽  
Vol 34 (4) ◽  
pp. 63-69
Author(s):  
Scott A. Carroll ◽  
Steven R. Miller
Keyword(s):  
Homeland Security ◽  
Call Center ◽  
Deferred Compensation ◽  
Compensation Plans ◽  
Final Rule

scholarly journals Section 409A Deferred Compensation Issues for Domestic and International Businesses

2015 ◽  
Vol 13 (2) ◽  
pp. 91
Author(s):  
Martin A. Goldberg ◽  
Robert E. Wnek ◽  
Gregory J. Russo ◽  
Cynthia Kruth
Keyword(s):  
Stock Options ◽  
Deferred Compensation ◽  
Compensation Plans ◽  
Internal Revenue ◽  
Compensation Plan ◽  
Gross Income ◽  
Special Rules

Internal Revenue Code (the Code) 409A creates special rules for nonqualified deferred compensation plans, including discounted stock options, severance arrangement, and even some expense reimbursement arrangements. The primary themes of Section 409A are restrictions that it places upon operation of the deferred compensation plan. In general, it places restrictions on the elections necessary to defer compensation, restrictions on the funding of the plan, and restrictions on the distributions from the plan. If the requirements of Code 409A and its regulations are not met, all amounts that had been excluded from gross income under the deferred compensation plan are currently included in gross income. Additionally. there is interest due from the original deferral that is one percentage point higher than the regular rate of interest for underpayments, plus a crushing additional 20 percent penalty.[1] Accordingly it is of paramount importance to understand how these rules apply, and how to avoid the severe penalties. [1] Code 409A(a).

scholarly journals CEO investment of deferred compensation plans and firm performance

2019 ◽  
Vol 46 (7-8) ◽  
pp. 944-976
Author(s):  
Domenico Rocco Cambrea ◽  
Stefano Colonnello ◽  
Giuliano Curatola ◽  
Giulia Fantini
Keyword(s):  
Firm Performance ◽  
Deferred Compensation ◽  
Compensation Plans

scholarly journals Trump Administration Takes Domestic and International Measures to Restrict Asylum

2019 ◽  
Vol 113 (4) ◽  
pp. 833-842
Keyword(s):  
United States ◽  
El Salvador ◽  
Homeland Security ◽  
Attorney General ◽  
The United States ◽  
Department Of Homeland Security ◽  
Unauthorized Immigration ◽  
Final Rule ◽  
Early Fall ◽  
Trump Administration

The Trump administration has continued its efforts to restrict immigration through a series of measures designed to limit the availability of asylum in the United States and to promote increased immigration enforcement in Mexico. In July of 2019, the Department of Homeland Security (DHS) and the Department of Justice (DOJ) promulgated an interim final rule disqualifying asylum applicants who transited through third countries without seeking protection in those countries. This rule immediately became the subject of ongoing litigation, and, in September of 2019, the Supreme Court stayed an injunction that had been issued against its enforcement, with two justices dissenting. At the international level, over the summer and early fall of 2019, threats of economic sanctions led Guatemala, El Salvador, Honduras, and Mexico to make agreements with the United States aimed at curbing unauthorized migration into the United States. Guatemala signed an agreement with the United States under which asylum applicants in the United States who had transited through Guatemala on the way could be returned to Guatemala to pursue their asylum claims. El Salvador and Honduras also reached agreements with the United States relating to migration. Mexico committed to increasing its efforts to stem the flow of unauthorized immigration through its borders and assented to the U.S. expansion of its Migrant Protection Protocols. The Trump administration has continued pursuing other tactics to limit immigration and the availability of asylum, including through the issuance of legal decisions by Attorney General William Barr and continued litigation surrounding the construction of a border wall.

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