Internal Revenue Code: Federal tax regulations governing the taxation of bonus payments, including withholding requirements and tax treatment of compensation
Fair Labor Standards Act (FLSA): Federal law establishing standards for wage payments, overtime, and compensation requirements
ERISA: Employee Retirement Income Security Act - federal law governing employee benefits and their interaction with compensation plans
Section 409A: Specific provision of Internal Revenue Code governing deferred compensation arrangements and their compliance requirements
State Wage and Hour Laws: State-specific regulations governing payment of wages, timing of payments, and related compensation requirements
State Labor Codes: Comprehensive state-level employment regulations that may affect bonus payments and employment terms
State Bonus Regulations: Specific state laws governing bonus payments, including any requirements for timing, documentation, or forfeiture
State Tax Laws: State-specific tax regulations affecting the treatment and reporting of bonus payments
SEC Regulations: Federal securities laws that may apply if bonus includes stock or equity components
Dodd-Frank Act: Federal law containing provisions affecting executive compensation and bonus arrangements
State Contract Law: General principles of contract formation, enforcement, and interpretation under state law
Anti-discrimination Laws: Federal and state laws prohibiting discrimination in compensation and requiring equal treatment in bonus arrangements
Equal Pay Laws: Federal and state requirements for equal compensation regardless of gender or protected characteristics
Worker Classification Rules: Regulations governing the distinction between employees and independent contractors, affecting bonus eligibility and treatment
