IRS Ruling Allows Tax-Deferred Stock Rights for Fund Managers
By EsqSocial Corporation 24/06/14
Section 457A of the Internal Revenue Code (the Code) generally restricts the ability of offshore funds and other entities domiciled in tax-indifferent jurisdictions to offer tax-advantaged deferred compensation to U.S. persons. Revenue Ruling...
By: McDermott Will & Emery