‘Individual and Executive Disputes Publications’ Posts Archive

Understanding the ABC’s of Taxing Stock-Based CompensationUnlawful Terminations and the Impact of Recent Court Decisions | Employment Law & Employee Benefits

Employees, in particular executives, may be covered by a wide range of compensation arrangements. These compensation arrangements may involve, for example, tax-qualified pension and retirement plans, health and welfare plans, nonqualified deferred compensation, life insurance and stock-based compensation.

The federal income taxation of stock-based compensation is complex. Minor structural differences can dramatically change the tax consequences associated with the receipt of stock and stock options. In addition to losing the ability to control the timing of taxation, employees also run the risk of suffering severe penalties and having to pay interest on tax owed. This is also an issue for employers—striving to attract talent while keeping current employees happy—to consider when designing the terms of such grants.

Understanding the ABC’s of Taxing Stock-Based Compensation

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Social Media Activities May Be Concerted/Protected Activity Under Labor Law | Employment Law

Jules Smith, a partner in the Labor & Employment Practice of Blitman & King, recently discussed the latest pronouncements of the National Labor Relations concerning employer applications of rules restricting employee use of Social Media, which are generally measured against the rights contained in Section 7 of the National Labor Relations Act.  Section 7 provides that employees not only have the right to join a labor organization and bargain through representatives of their choosing, but also have the right to engage in “other concerted activities for the purpose of collective bargaining or other mutual aid or protection . . . .”   Concerted protected activities can occur in the absence of any labor organization.  In order to obtain the protections of the NLRA, employee action must be both concerted and protected.

If you have any questions regarding whether social media, in a specific instance, was concerted and protected activity please feel free to contact us.



 

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