Practitioner Alerts MNEs to IRS Focus on Deferred Compensation Tax Rules

 
Worldwide Tax Daily, Tax Notes Today
May 23, 2014

Amy E. Sheridan was quoted in an article, "Practitioner Alerts MNEs to IRS Focus on Deferred Compensation Tax Rules," published by Worldwide Tax Daily and Tax Notes Today on May 23, 2014. The article discusses Ms. Sheridan's presentation during Sullivan & Worcester's 7th Annual Worldwide Tax Update.

The article explains that while the IRS' new audit initiative only affects a select group of taxpayers, it may have implications for multinational enterprises trying to comply with complex deferred compensation tax rules under Internal Revenue Code Section 409A.