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Patrick McCabe Patrick McCabe

Partner
Primary Office: San Francisco

Email: pmccabe@mofo.com
Phone: (415) 268-6926
Fax: (415) 268-7522

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Legal Updates & News
02/27/2008   IRS Stands By Reversal on Performance-Based Compensation Under Section 162(m), Provides Transition Relief
09/17/2007   IRS Issues Limited Relief on Section 409A; Year End Action Still Required
08/15/2007   Action Required by December 31, 2007, to Comply with Final Section 409A Requirements
06/25/2007   IRS Issues Guidance on Identifying Covered Employees under Section 162(m)
05/04/2007   IRS Issues Final Section 409A Regulations
02/14/2007   Immediate Action Required: IRS Offers Limited Relief for Backdated Stock Options
06/23/2006   Tax Issues Arising Out of Stock Options Back-Dating Investigations
01/31/2006   Proposed Code Section 409A Regulations Prompt Reconsideration of Stock Valuations for Equity Compensation Programs
01/06/2006   Internal Revenue Service Rev. Proc. 2005-70: Changes for 2006
01/06/2006   Annual Reporting Obligation for Incentive Stock Option Exercises
09/21/2005   Update: Grant Date of Equity Awards under FAS 123R and FSP No. 123(R)-b
08/22/2005   Grant Date of Equity Awards under FAS 123R
10/01/2004   Deferred Compensation Plans To Undergo Major Changes Under American Jobs Creation Act of 2004
02/19/2003   DOL Issues Final Rules Regarding Written Notice to Pension Fund Participants Prior to Blackout Periods