Executive compensation continues to evolve, but the goals remain the same: align the incentives of the shareholders with the executives. Financial engineering will progress in all areas, and executive compensation is not immune. We have seen complex incentive structures created to reward executives for specific performance or market-based achievements. While these structures remain relevant and can be used to tailor an executive’s compensation, we have also observed an increase of standard equity awards with post-vesting restrictions. In general, equity compensation is intended to align the objectives of shareholders and executives. The addition of post-vesting restrictions promotes executive retention and incentivizes stable long-term growth.

International tax practitioner and a senior adviser with Ken Brewer suggests that the periodic adjustment regulations under section 482 may be invalid to the extent that they override the statute of limitations for taxable transfers of intangible property.

This article discusses recent developments in antitrust damages actions in Europe. Years ago, antitrust damages actions were the exception rather than the rule, particularly in continental Europe where disclosure / discovery were largely unfamiliar concepts. This has considerably changed.

The second half of 2015 has been a busy period for partnership taxation. The Treasury issued proposed regulations under the long reserved IRC Section 1.707-2, and Congress passed a new law governing how large partnership audits will be performed. Unfortunately, the two changes when considered together may make life more difficult for many investment funds.

Skilled nursing facilities (SNF) have benefited from the rapid growth of Medicare FFS (Part A) admissions during the past 10 years. Part A payment per day is more than double that of Medicaid and represents the primary driver of profitable growth.

Mr. Goulding specializes in financial and strategic planning, liquidity management and implementation of financial strategies for corporate turnaround and restructuring. With more than 18 years of management consulting, financial restructuring and interim management experience, he advises debtor and creditor clients, both in court and outside of bankruptcy.

Eight years ago, the IRS announced it intended to provide additional regulatory guidance on Internal Revenue Code (IRC) Section 457(f) (IRS Rev. Bull. 2007-32). Section 457(f) applies to nonqualified deferred compensation plans of state and local governments and tax-exempt entities.

Eight years ago, the IRS announced it intended to provide additional regulatory guidance on Internal Revenue Code (IRC) Section 457(f) (IRS Rev. Bull. 2007-32). Section 457(f) applies to nonqualified deferred compensation plans of state and local governments and tax-exempt entities.

The growing issue of international corporate tax avoidance, also known as Base Erosion and Profit Shifting (BEPS), has received significant media and public attention. In an effort to offer clear and tangible solutions for governments and corporates around the world, the Organization of Economic Co-Operation and Development (OECD) released its final BEPS Action Plan in October 2015.

The year is drawing to a close, and many people are making holiday plans for visiting with family, decorating and buying holiday gifts. Along with all this spirited cheer, there is another important consideration on the horizon: your year-end tax planning.

From 2009 through November 2014, energy companies experienced tremendous growth attributed to innovation and efficiency in drilling unconventional resources. Exploration and production (E&P) companies enhanced oil and gas extraction, leading to significant increases in returns for both E&P and oilfield services (OFS) companies, and became a catalyst for mergers and acquisitions.

Alvarez & Marsal Taxand, LLC, an affiliate of leading global professional services firm Alvarez & Marsal, announced that Jeffrey Schwarcz has joined the firm’s tax practice as a Senior Director in New York, bolstering its ability to advise clients on acquisitions, reorganizations, dispositions, leveraged buy-outs, recapitalizations and other tax matters.

Recent rulings by the Internal Revenue Service have led to a significant amount of publicity surrounding the conversion of C corporations to real estate investment trusts (REITs), particularly those in non-traditional asset classes. However, the tax implications of REIT conversions are often misunderstood in today’s rapidly evolving tax, business and regulatory landscape, as Alvarez & Marsal Taxand recently examined in Business Entities.

In May 2014, in an effort to align standards, the FASB (Financial Accounting Standards Board) and IASB (International Accounting Standards Board) issued final standards on revenue recognition. These final standards were the product of an FASB/IASB joint project that spanned several years.

Private equity investors and strategic acquirers in the United States maintained a stable appetite for restaurant acquisitions in the 3rd quarter of 2015. As outlined in our previous article, prospective investors should understand the unique accounting considerations associated with restaurants and carefully include operational improvement and other initiatives into any investment thesis.