Melissa K. Ostrower

Compliance Deadlines Loom for Fee and Other Disclosures
Lisa M. DeFilippis,Melissa K. Ostrower,Monique Warren, February 7, 2012
Employers that sponsor participant-directed individual account plans, such as 401(k) plans, must comply with two new sets of rules governing fee and other disclosures intended to ensure that plan participants can make informed investment decisions. It is imperative that plan sponsors understand...

IRS Clarifies Tax Treatment of Employer-Provided Cell Phones
Michael Jacobster,Melissa K. Ostrower,Bruce H. Schwartz, September 21, 2011
The Internal Revenue Service has clarified that when an employer provides an employee with a cell phone for “noncompensatory” business reasons, the provision of the phone will not be taxable income to the employee, even to the extent the employee uses the phone for personal reasons. ...

IRS Clarifies Rules under §162(m) of Internal Revenue Code on Deductibility of Certain Compensation
Michael Jacobster,Melissa K. Ostrower,Bruce H. Schwartz, July 22, 2011
The IRS has proposed Treasury Regulations that clarify the performance-based compensation exception under Section 162(m) of the Internal Revenue Code, which generally precludes a deduction by any publicly held corporation of compensation paid to certain high level employees to the extent the...