News & Press Releases

Susan Cohen, Member and Chair of the firm’s Immigration Practice, looks at the rights, resources and opportunities for students affected by DACA.

Enacted on December 22, 2017, the 2017 tax act (Pub. L. No. 115-97, §13602(a)) added §4960 to the Internal Revenue Code. This new section imposes an excise tax on the amount of ‘‘remuneration’’ in excess of $1 million, plus any ‘‘excess parachute payment’’ paid by an ‘‘applicable tax-exempt organization’’ to a ‘‘covered employee.’’ The Chair of Mintz’s Employee Benefits & Executive Compensation Practice, Alden J. Bianchi, and associate Alexander K. Song, explore §4960 in this article, and conclude that from the perspective of the board or management of an ATEO, there is a lot not to like in §4960 and the IRS’s interpretation of the statute in the Notice.

Kevin Ainsworth is a Mintz litigator who authored the sixth chapter in Copyright Litigation Strategies, a comprehensive handbook discussing all aspects of copyright litigation considerations and analysis, and alternative dispute resolution.