Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Pension Consultant

Randall & Hurley, Inc.
(Remote / Liberty Lake WA / Helena MT)

Randall & Hurley, Inc. logo

Education Consultant

(Remote / Putnam Valley NY)

Pentegra logo

Senior Defined Benefits Consultant

Loren D. Stark Company

Loren D. Stark Company logo

Plan Compliance Analyst (Administrator)


RPA logo

Client Service Specialist

EPIC Retirement Plan Services
(Remote / Norwich NY)

EPIC Retirement Plan Services logo

Retirement Plan Administrator - Senior Associate

(Norfolk VA)

PBMares logo

Retirement Plan Administrator

Excellent TPA

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon

<< Previous news item   |   Next news item >>

Reverse Claw-Backs Revisited: IRS Issues Guidance on Adjustments for Stock-Based Compensation Costs and Cost Sharing Arrangements
Caplin & DrysdaleLink to more items from this source
[Guidance Overview]
July 23, 2021

"[Chief Counsel memorandum AM2021-04] addresses two timing issues related to IRS transfer pricing adjustments of payments made among participants in a non-SBC cost sharing agreement. By its terms, the memorandum discusses such issues only in respect of agreements that include reverse claw-back provisions, but the positions and authority are much more widely applicable -- signaling that taxpayers that added reverse claw-back provisions to their agreements are in no better position than those that did not (and in fact may be worse off)."

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2022, Inc.