As we previously discussed, under the recently enacted Tax Cuts and Jobs Act, the new 21% corporate tax rate applies on a blended basis to fiscal year companies (i.e., companies whose taxable years do not end on December 31st). The IRS has now issued guidance for how fiscal year companies can calculate the amount of federal income tax they owe.
Samantha Nussbaum has consulted on behalf of public and private companies, compensation committees, and senior management on all aspects of executive compensation. Samantha’s consulting and legal background includes advising on executive compensation in the context of mergers and acquisitions, spin-offs, and initial public offerings; executive employment, severance, and change in control agreements; equity incentive plans; deferred compensation; and securities laws, including reporting and disclosure implications.
Bindu M. Culas
Bindu Culas has over 15 years of experience advising clients on the US and international legal, tax and regulatory aspects of designing and structuring equity incentive programs, employment agreement, and severance and change-of control plans. Bindu has worked with both domestic and foreign publicly traded and privately held companies as well as pre-IPO companies.