Other: Stock-Based Compensation
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
(Items in italic are available only to Council members.)
Official Source Documents
June 20, 2011 — Legislation Exempting ESOP Appraisers From DOL Proposed Fiduciary Regulation (S. 1232)
October 1, 2008 — Economic Rescue Package (H.R. 1424) as considered by Senate
August 26, 2008 — IRS Response to Congress Regarding ISO-AMT Fix
July 3, 2008 — Congressional Letter to IRS Regarding ISO-AMT Fix
November 16, 2007 — AMT Credit Fairness and Relief Act (S. 2389)
November 16, 2007 — Senate Companion to AMT Credit Fairness and Relief Act
October 16, 2007 — AMT Credit Fairness and Relief Act (H.R.3861)
Council Materials
September 22, 2008 — Council Letter Thanking Congress for Support of ISO/AMT Relief
November 14, 2007 — Council Letter of Support for ISO/AMT Relief
Official Source Documents
April 18, 2013 — IRS Notice 2013-17: Relief from Anti-cutback Requirements for Certain ESOP Amendments
November 17, 2009 — IRS Final Regulations: Employee Stock Purchase Plans Under Internal Revenue Code Section 423
November 17, 2009 — IRS Final Regulations: Information Reporting Requirements Under Internal Revenue Code Section 6039
July 28, 2008 — IRS Proposed Regulations on Options Granted under an ESPP
January 2, 2008 — IRS Proposed Regulations on Company Stock Diversification
December 28, 2007 — SEC Staff Accounting Bulletin No. 110 on valuation of stock option grants for FAS 123 purposes
December 19, 2007 — IRS Notice 2008-08: Guidance on Reporting Requirements for Incentive Stock Options
September 19, 2006 — SEC Staff Guidance on Backdating of Stock Option Grants
August 30, 2006 — IRS Final Regulations on ESOP Stock Dividend Deductions
Council Materials
July 28, 2008 — Council Summary of IRS Proposed Regulations on Options Granted under an ESPP
January 18, 2006 — Council testimony before Treasury and IRS on proposed rule on dividends paiddeduction for stock held in ESOP
Official Source Documents
Council Materials
March 26, 2010 — Council/ERIC Amicus Brief with Second Circuit Appeals Court in Gray v. Citigroup
Pension Reform · Savings Initiatives · Misc. Retirement
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
