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Tax Court Decision Interprets Profits Interest “Safe Harbor” under IRS Rev. Proc. 93-27

Proskauer's Employee Benefits & Executive Compensa

As background, Revenue Procedure 93‑27 provides a “safe harbor” definition of a profits interest.

Taxes 52
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Performance Appraisal & Rewards in Response to COVID-19

HR Digest

And the lessons from most recent events in the last 20 years like the relatively mild swine flu (H1N1) in 2009, the dot-com bubble of 2001, and the 2008-09 Great Recession, are nowhere near suitable to withstand the social and economic impacts of the COVID-19 pandemic. Spanish flu). While organizations that face a survival threat (e.g.

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Shaping Performance & Rewards in Response to COVID-19

HR Digest

And the lessons from most recent events in the last 20 years like the relatively mild swine flu (H1N1) in 2009, the dot-com bubble of 2001, and the 2008-09 Great Recession, are nowhere near suitable to withstand the social and economic impacts of the COVID-19 pandemic. Spanish flu). While organizations that face a survival threat (e.g.