Nicholas P. LaSpinaSenior CounselProskauer Rose LLPWebsitewww.proskauer.comOrganization ProfileFull ProfileConnectEmail212-969-3185 Professional Biography Nicholas LaSpina is a senior counsel in the Tax Department and a member of the employee Benefits & Executive Compensation Group. More Legal and Business Bylines From Nicholas P. LaSpina IRS Creates Standardized Form for Section 83(b) Elections - (Posted On Monday, November 18, 2024) Episode 50: Activism and EBEC [Podcast] - (Posted On Wednesday, May 29, 2024) Tax Court Decision Interprets Profits Interest “Safe Harbor” under IRS Rev. Proc. 93-27 - (Posted On Tuesday, May 23, 2023) [Podcast]: Rep and Warranty Insurance and Executive Compensation and Employees Benefits [PODCAST] - (Posted On Monday, April 03, 2023) Proxy Season Greetings: ISS and Glass Lewis Announce Policy Updates Ahead of the 2023 Proxy Season - (Posted On Thursday, December 15, 2022) Cross-Border Asset Deals [PODCAST] - (Posted On Wednesday, May 18, 2022) Employee Retention Issues [PODCAST] - (Posted On Friday, February 18, 2022) DOL Statement on Private Equity Investment Emphasizes Fiduciary Responsibility - (Posted On Friday, January 14, 2022) DOL’s Latest ESG Proposal: The More Things Change, the More They Stay the Same - (Posted On Monday, November 22, 2021) Current Legal Analysis House Bill 47 Delays Effective Date for North Carolina's New Building Code by: James W. Norment , Luke C. Tompkins Revised Draft California Privacy Regulations Lessen Impact on Business by: Alan L. Friel White House Council on Environmental Quality Releases Draft NEPA Template Following CEQ’s Rescission of Longstanding Regulations by: Nicholas DuBroff , Jennifer Jeffers China Releases Typical Cases of Intellectual Property Protection by China Customs in 2024 – China Facing Imported Counterfeits Due to Manufacturing Moving to Other Countries by: Aaron Wininger Minnesota Employment Legislative Update 2025, Part II: It’s Déjà Vu—Lengthy Omnibus Bills, Buried Employment Law Changes by: Bruce J. Douglas , Maria B. Shatonova Onshoring Pharma Ops: Reading Recent EO and Policy Tea Leaves by: Dominick DiSabatino , Jonathan Wang The Hypocrisy of “Delete IP”: Billionaire Frustrations Masquerading as Policy by: Bryan K. Wheelock The State of Employment Law: Ohio’s Unusual Constitutional Minimum Wage Protections by: Douglas M. Oldham Lights, Camera, Action: Florida Set to Become Friendliest State for Non-Compete Agreements by: Cody D. Woods , Hannesson Murphy Do You Really Want to Be an ERISA Fiduciary? by: Karen N. Brandon , Mark E. Schmidtke Indiana Boosts Film Industry with New Tax Credit Incentives by: Stephen G. Weizenecker First 100 Days of Tariffs During President Trump's Second Term: Recap & Lessons by: Christine J. Sohar Henter Beltway Buzz, May 9, 2025 by: James J. Plunkett Georgia Bill Will Reinstate Tax Credit for Post-Production Expenditures in Film, Television by: Stephen G. Weizenecker Navigating Challenges and Opportunities in the Film Industry by: Stephen G. Weizenecker Upcoming Events May 22 2025 Kidd Aitken & Chambers USA Q&A May 13 2025 OHCA’s First Year of Material Change Transaction Notices: A Panel Discussion with OHCA and Polsinelli May 13 2025 PFAS Updates: What’s Happening in the U.S. and EU May 13 2025 What Conflicts Trigger an Insurer’s Duty to Provide Independent Counsel to Defend an Insured Print