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Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy
Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy
Kathryn J. Kennedy
This article is the third in a series on the implications for employee benefit plans of the Supreme Court’s decisions on the constitutionality of the Defense of Marriage Act (DOMA) and state bans on same-sex marriage. In this article, Kennedy highlights the effect Obergefell v. Hodges will have on employee benefit plans.
Notable Employee Benefits Articles Of 2012, 139 Tax Notes 656 (2013), Kathryn Kennedy
Notable Employee Benefits Articles Of 2012, 139 Tax Notes 656 (2013), Kathryn Kennedy
Kathryn J. Kennedy
No abstract provided.
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
Kathryn J. Kennedy
Given the extremely limited source of resources available to the IRS in recent years, it's not surprising that it is exploring all sorts of avenues to increase its efficiency, particularly relying on corporate taxpayers to self report questionable tax positions. Under the banner of "corporate governance" and "transparency," the Service issued a series of proposals in 2010 requiring disclosure of uncertain tax positions ("UTPs") by corporate taxpayers. The Service essentially piggybacked on the recently imposed 2006 audit requirements that reserves be posted for contingent tax liabilities (i.e., tax positions that could later not be sustained, and therefore had to be …
Excessive Executive Compensation: Prior Federal Attempts To Curb Perceived Abuses, 10 Hous. Bus. & Tax L.J. 196 (2010), Kathryn J. Kennedy
Excessive Executive Compensation: Prior Federal Attempts To Curb Perceived Abuses, 10 Hous. Bus. & Tax L.J. 196 (2010), Kathryn J. Kennedy
Kathryn J. Kennedy
No abstract provided.
The Use Of Federal Law To Curb Excessive Executive Compensation: Lessons In Past Failures And Lessons For The Future, 57 Vill. L. Rev. 551 (2012), Kathryn J. Kennedy
The Use Of Federal Law To Curb Excessive Executive Compensation: Lessons In Past Failures And Lessons For The Future, 57 Vill. L. Rev. 551 (2012), Kathryn J. Kennedy
Kathryn J. Kennedy
When one thinks of the use of legislative power to curb the size and the type of compensation paid to executives, one normally thinks such power is reserved to the states. That is, one tends to think that regulating corporate governance falls within traditional state police powers. However, while state courts have been willing to review the processes boards of directors use in setting the size and type of executive compensation, they have been less willing to review the actual results of such decisions. Hence, it is no shock that Congress continues to dabble in the area of corporate governance …
A Primer On The Taxation Of Executive Deferred Compensation Plans, 35 J. Marshall L. Rev. 487 (2002), Kathryn J. Kennedy
A Primer On The Taxation Of Executive Deferred Compensation Plans, 35 J. Marshall L. Rev. 487 (2002), Kathryn J. Kennedy
Kathryn J. Kennedy
No abstract provided.