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Deadline for RMD Rollback Under CARES Act is August 31

Fulcrum Partners. Deferred Compensation News

Taxpayers who have already taken their required minimum distribution, RMD, for 2020, have the option for an RMD Rollback under the CARES Act if taken by August 31, 2020. The intention of this option is to provide tax relief for those who took their required RMD prior to the Coronavirus Aid, Relief, and Economic Security (CARES) Act becoming law on March 27, 2020 and wish to ‘undo’ their action.

Equity Pitfalls Under Section 409A Checklist by Skadden Law et al.

Fulcrum Partners Fulcrum Partners News

Need a checklist of pitfalls that may cause restricted stock units and stock options to violate Section 409A of the Internal Revenue Code (IRC)? Below is an article by Regina Olshan, Skadden, Arps, Slate, Meagher & Flom LLP, Daniel Hogans, Morgan, Lewis & Bockius LLP  and Russell E. Hall, Tower Watson. Download as a PDF or read the entire article …