{"id":42718,"date":"2014-06-24T06:26:09","date_gmt":"2014-06-24T10:26:09","guid":{"rendered":"http:\/\/www.hedgeco.net\/news\/?p=42718"},"modified":"2014-06-24T06:26:09","modified_gmt":"2014-06-24T10:26:09","slug":"possible-offshore-deferrals-for-hedge-fund-managers","status":"publish","type":"post","link":"https:\/\/hedgeco.net\/news\/06\/2014\/possible-offshore-deferrals-for-hedge-fund-managers.html","title":{"rendered":"Possible Offshore Deferrals For Hedge Fund Managers"},"content":{"rendered":"<p>Mondaq &#8211; The Internal Revenue Service (the &#8220;IRS&#8221;) has issued Revenue Ruling 2014-18 (the &#8220;Ruling&#8221;)1, which generally confirms that a stock-settled stock option or stock appreciation right that is granted with an exercise\/base price of no less than the fair market value of the underlying stock on the date of grant will not be considered &#8220;nonqualified deferred compensation&#8221; subject to Section 457A of the Internal Revenue Code of 1986, as amended.2 Section 457A effectively ended the practice of offshore hedge fund fee deferrals.<\/p>\n<p><a href=\"http:\/\/www.mondaq.com\/unitedstates\/x\/322406\/Fund+Management+REITs\/Possible+Offshore+Deferrals+for+Hedge+Fund+Managers+IRS+Confirms+That+Certain+Stock+Options+and+Stock+Appreciation+Rights+Are+Exempt+Under+Section+457A\" target=\"_blank\"><strong>Read Complete Article<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mondaq &#8211; The Internal Revenue Service (the &#8220;IRS&#8221;) has issued Revenue Ruling 2014-18 (the &#8220;Ruling&#8221;)1, which generally confirms that a stock-settled stock option or stock appreciation right that is granted with an exercise\/base price of no less than the fair [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-42718","post","type-post","status-publish","format-standard","hentry","category-syndicated"],"_links":{"self":[{"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/posts\/42718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/comments?post=42718"}],"version-history":[{"count":1,"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/posts\/42718\/revisions"}],"predecessor-version":[{"id":42719,"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/posts\/42718\/revisions\/42719"}],"wp:attachment":[{"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/media?parent=42718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/categories?post=42718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hedgeco.net\/news\/wp-json\/wp\/v2\/tags?post=42718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}