Casey K. Fleming

Incentive stock options can provide “special” tax treatment to the recipients if certain requirements are satisfied.

The recently enacted Tax Cuts and Jobs Act made significant changes to the Internal Revenue Code, making changes affecting employer-provided retirement, welfare and fringe benefits.

Severance agreements are ripe with potential tax planning challenges and opportunities. Before drafting that next agreement, beware the following three traps.

Severance agreements are ripe with potential tax planning challenges and opportunities. Before drafting that next agreement, beware the following three traps.

Plan sponsors should consider going beyond ERISA’s bare-bones requirements for plan document requests and make it a practice to also provide a cover letter, containing certain specific information.

Many employers and advisers do not think about this law when it comes to such compensation, says attorney Casey K. Fleming.

Generally speaking, many employers do not think about ERISA when it comes to severance, whether at the front end, when employment agreements or policies are negotiated and planned, or at the back end, when termination occurs and the severance is paid.