2005
Journal of Taxation
ISO Final Regulations Offer Complex Choice Among Different Sets of Proposed and Final ISO Rules
2004
New York University 62nd Institute of Federal Taxation
Stock Options, Restricted Stock, and Deferred Compensation: Payroll Tax Information Reporting and Corporate Deduction Issues
2003
Journal of Taxation
Golden Parachutes: Final Regs. Increase Parachute Penalties for Many Post-2003 Changes in Control
2003
New York University 62nd Institute of Federal Taxation
Stock Options, Restricted Stock, and Deferred Compensation: Payroll Tax Information Reporting, and Corporate Deduction Issues
2002
Journal of Taxation
Golden Parachutes: New Exemptions for Some People and Some Deals But Bigger ‘Excess Parachutes,’
2002
The Tax Executive
Easy New Payroll Tax Savings from Employer-Paid Parking and Transit Benefits
2002
New York University 61st Institute of Federal Taxation
Golden Parachute Re-Proposed Regulations
2001
Journal of Taxation
When are Payments from an Employer to an Employee Not ‘Wages’ Subject to Employment Taxes?,
2001
New York University 59th Institute of Federal Taxation
Stock Option Compensation: Payroll Tax Information Reporting, and Corporate Deduction Issues for Both Qualified and Nonqualified Stock Options Held by Employees and Corporate Directors
2000
New York University 58th Institute on Federal Taxation
Payroll Tax Audits on Fringe Benefits, Worker Classification and Leased Employees
1998
New York University 56th Institute on Federal Taxation
Employment Taxes and Deferred Compensation: The Newly Applicable Section 3121(v) Rules
1997
Tax Notes
Despite Recent Guidance, Deferred Compensation Rating Still Confusing
1997
New York University 55th Institute on Federal Taxation
Reporting and Withholding on Damage Awards (Including Attorneys’ Fees): An Analysis of the Income and Payroll Tax Treatment of Damage Awards After the 1996 Changes to Code Section 104
1996
Journal of Taxation
Taxation of Retirement Benefits—What’s Barred, What’s Left
1996
Journal of Taxation Employee Benefits
Special Reporting and Withholding Issues for Cash and Noncash Fringes Can Trip Up Employers
1992
The Tax Executive
The Energy Act Changes to Transportation Benefits, Travel Expenses, and Backup Withholding
1992
Tax Notes
The Administrative ‘Employer’ Benefit Exclusion
1992
New York University 50th Institute on Federal Taxation
Cash Fringes and Cash Options: Current Developments