President Joe Biden on March 11, 2021, signed the American Rescue Plan Act of 2021 (ARPA), a $1.9 trillion conglomerate of COVID-19 relief, funding and tax legislation. While numerous other provisions of ARPA have received...more
3/30/2021
/ American Rescue Plan Act of 2021 ,
Biden Administration ,
CEOs ,
Coronavirus/COVID-19 ,
Covered Employees ,
Effective Date ,
Executive Compensation ,
Highly Compensated Employees ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Planning
The Tax Cuts and Jobs Act of 2017 (TCJA) upended public company compensation structures nationwide. Prior to the TCJA, Section 162(m) of the Internal Revenue Code of 1986, as amended, generally provided for a $1 million...more
3/2/2020
/ Acquisitions ,
Compensation & Benefits ,
Corporate Taxes ,
Covered Employees ,
Executive Compensation ,
Mergers ,
Privately Held Corporations ,
Public Hearing ,
Publicly-Traded Companies ,
Section 162(m) ,
Securities Exchange Act ,
Tax Cuts and Jobs Act ,
Tax Deductions
• The recent Tax Cuts and Jobs Act of 2017 (the Act), enacted on Dec. 22, 2017, contains a few rules that will impact benefit administrators.
• This client alert focuses on changes made to the tax treatment of plan loan...more
2/22/2018
/ 401k ,
Deadlines ,
Early Retirement Distributions ,
Employee Benefits ,
Excise Tax ,
Executive Compensation ,
Human Resources Professionals ,
Income Taxes ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
IRA Rollovers ,
IRS ,
Loans ,
New Rules ,
Offsets ,
Plan Administrators ,
Plan Documents ,
Qualified Retirement Plans ,
Retirement Plan ,
Tax Cuts and Jobs Act ,
Tax Reform ,
Tax Returns ,
Termination ,
Trump Administration