Overview Under the One Big Beautiful Bill Act (Pub. L. 119‑21), §530A of the Internal Revenue Code (IRC) has introduced Trump accounts—a new, narrowly tailored savings vehicle for children under age 18, generally structured as a modified traditional individual retirement account (IRA). While much of the early discussion and guidance, including the new proposed regulations issued by the IRS on March 6, 2026, has focused on Trump accounts themselves, as well as family and federal…
Given the ongoing competition for talent in the People’s Republic of China (PRC), the ability to offer share‑based…
A number of significant reforms impacting all types of pension arrangements in the United Kingdom are expected between now…
Employer reporting obligations relating to French-qualified awards For French-qualified1 stock options or BSPCEs2 exercised in 2025 and French-qualified RSU vested in…
It is almost the end of the calendar year and time for multinational companies to consider the necessary…
The One, Big, Beautiful Bill Act (OBBBA), enacted July 4, 2025, creates new tax deductions for tax years…
With brokers increasingly able to facilitate equity award transactions involving fractional shares and companies recognizing their value, offering…