News & Analysis as of

Clawbacks Cost-of-Living Adjustment (COLA)

Snell & Wilmer

2024 End-of-Year Plan Sponsor “To Do” List (Part 4) Executive Compensation

Snell & Wilmer on

As 2024 comes to an end, we are pleased to present our traditional End-of-Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 addressed health and welfare plan...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Increased Estate/Gift Tax Exemptions Under TCJA: No-Clawback, but Use it or Lose It

The Tax Cuts and Jobs Act (“TCJA”) passed in December, 2017, doubled the estate and gift tax basic exclusion amount from $5.0 million to $10.0, coupled with a cost of living adjustment. For 2019, the basic exclusion amount is...more

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