The National Law Forum

The Blog of the The National Law Review

Category Archives: Contracts

“Dual” Employment Contracts for US Executives Working in the UK

  Background February 2014 Individuals, whether of British or foreign nationality, who reside in the UK are, in principle, taxable on their worldwide employment income. Many US executives who are “seconded” by their US employer to work in the UK may therefore become UK tax resident. Such US executives who have not been UK resident …

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The “Relocation Costs” Reimbursement Arrangement: A Section 409A Trap for the Unwary

When an employer requires an employee to move his or her primary residence to work, or continue working, for the employer, oftentimes the employer, as an inducement for the employee to accept the offer employment or continue employment, will agree to pay for some or all of the employee’s “relocation costs.” Employers must be aware …

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