| 1 | Internal Revenue Code Section 409A Toolkit Resources to assist employers and practitioners in complying with Section 409A of the Internal Revenue Code. Section 409A governs nonqualified deferred compensation and impacts the way in which compensation arrangements can be structured. | Practice note: overview | Maintained |
| 2 | Road Map to the Dodd-Frank Wall Street Reform and ... This Note tracks the rules and regulations which implement the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, as well as related regulations and developments, and includes links to summaries of the main areas of reform and other topical PLC resources. | Practice note: overview | Maintained |
| 3 | Section 409A: Deferred Compensation Tax Rules: Overview This Note provides an overview of Section 409A of the Internal Revenue Code which regulates the taxation of nonqualified deferred compensation plans. In addition to setting out Section 409A's basic requirements, this Note addresses various exemptions from Section 409A, including the short-term deferral exception and the severance pay exception. Other topics include: cross-border application of Section 409A, application to equity compensation awards, employer reporting and withholding requirements, penalties for noncompliance and methods of correcting Section 409A violations. | Practice note: overview | Maintained |
| 4 | Summary of the Dodd-Frank Act: Corporate Governance This Note summarizes key provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to corporate governance matters, as well as significant related rulemaking and developments that have occurred since July 21, 2010. | Practice note: overview | Maintained |
| 5 | Summary of the Dodd-Frank Act: Executive Compensation This Note summarizes key provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to executive compensation matters, as well as significant related rulemaking and developments that have occurred since July 21, 2010. | Practice note: overview | Maintained |
| 6 | UK share schemes for non-UK companies or practitioners: an ... This note provides an overview of the issues non-UK practitioners and companies need to be aware of when considering the implementation or operation of a share plan in the UK. | Practice note: overview | Maintained |
| 7 | Apportionment of securities and option income for R/NOR ... This practice note sets out our analysis of the details of the statutory apportionment mechanism of securities and option income for resident but not ordinarily resident employees with some non-UK duties. | Practice notes | Maintained |
| 8 | EU social security rules for cross-border employees A practice note on the EU Social Security Regulations (883/2004/EC), which came into force on 1 May 2010. | Practice notes | Maintained |
| 9 | HMRC guidance on share incentives for internationally mobile ... A practice note commenting on HMRC's guidance on share incentives for internationally mobile employees. This HMRC guidance was rewritten in September 2008 to reflect Finance Act 2008. | Practice notes | Maintained |
| 10 | Not ordinarily resident employees: UK taxation of share ... This practice note deals with aspects of the UK tax treatment of employment-related securities and securities options acquired after 5 April 2008 by employees and directors who are UK resident, but not ordinarily resident (R/NOR). It also deals briefly with those who are UK resident and ordinarily resident (R/OR), but not domiciled in the UK. | Practice notes | Maintained |
| 11 | Prospectus Directive: short-form prospectus requirements for ... A practice note comparing the reduced requirements for a "short-form" prospectus for an employee share offer with the usual requirements under the EU's Prospectus Regulation. | Practice notes | Maintained |
| 12 | Remittance of securities and options income to the UK and the ... This practice note sets out our analysis of the remittance to the UK of securities or options income relating to non-UK duties, for resident but non ordinarily resident taxpayers claiming the remittance basis. Readers should carefully consider whether they agree with our views. We would welcome any feedback on this note. | Practice notes | Maintained |
| 13 | Remittance of securities income by R/NOR taxpayers: NICs ... This practice note sets out our analysis of the NICs treatment of securities or options income relating to non-UK duties, for R/NOR taxpayers claiming the remittance basis. Readers should carefully consider whether they agree with our views. We would welcome any feedback on this note. | Practice notes | Maintained |
| 14 | Residence and ordinary residence: definitions for UK tax ... This practice note covers the meaning of "residence" and "ordinary residence" of individuals in the context of UK taxation. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 15 | Residence, ordinary residence and domicile: definitions and ... This note contains links to practice notes covering: the meaning of "residence" and "ordinary residence" in the context of UK taxation; the meaning of "domicile" and the UK tax implications for individuals of these concepts. | Practice notes | Maintained |
| 16 | Residence, ordinary residence and domicile: UK tax ... This practice note sets out in detail the UK tax implications of residence, ordinary residence and domicile for individuals. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 17 | Restrictive covenants governed by a chosen foreign law ... This note examines the possibility that restrictive covenants in a share incentive or cash bonus award made under a choice of foreign law may not be enforceable against an employee who works in England and Wales (or in another EU member state). | Practice notes | Maintained |
| 18 | US Internal Revenue Code section 409A: impact on UK share ... This US anti-avoidance measure was introduced by the American Jobs Creation Act 2004. It can affect US taxpayers who participate in UK share plans. UK companies may need US tax advice to ensure their share plans do not cause problems for any employees who are US taxpayers. | Practice notes | Maintained |
| 19 | US section 423 employee stock purchase plans: key features ... This note describes the key features of US employee stock purchase plans (often called a section 423 plan) and suggests possible approaches to implementing a UK version of a section 423 plan. | Practice notes | Maintained |
| 20 | When is a prospectus needed for an offer to employees? A prospectus may be required for certain offers of shares (or other securities) to employees within the European Economic Area (EEA). This note deals principally with the position for offers within the UK, but also discusses significant differences in approach in other EEA states. | Practice notes | Maintained |