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Deferred Compensation › Executive Compensation › Corporate Taxes

Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +
Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of stock options or severance payments.  less -
Amundsen Davis LLC

[Webinar] The Biden Administration: What Businesses Need to Know - Tax Changes on the Horizon with the Biden Administration -...

Amundsen Davis LLC on

The Biden administration is signaling significant policy shifts. Business owners and C-Suite executives are encouraged to join us for a series of complimentary webcasts discussing these likely changes and how they will impact...more

Foley & Lardner LLP

Tax Reform and Employee Benefits – What You Need to Know Now

Foley & Lardner LLP on

As you have probably heard by now, the recently enacted Tax Cuts and Jobs Act (the Tax Reform Act) made significant changes to the Internal Revenue Code. With regard to executive compensation, the Tax Reform Act made widely...more

Baker Donelson

Tax Reform: Spotlight on Compensation and Benefits Provisions

Baker Donelson on

The new tax bill (the "Act") - a culmination of months of back-and-forth between the House and Senate Republicans - was signed into law on December 22, 2017. The Act fulfills many of the promises made by the Trump...more

Womble Bond Dickinson

Time to Revisit Executive Compensation Arrangements in Light of Recent Tax Reform

Womble Bond Dickinson on

The Tax Cuts and Jobs Act of 2017 (the “Act”) signed into law on December 22, 2017, will significantly impact many public company executive compensation plans and arrangements. Companies should take this opportunity to...more

Pillsbury Winthrop Shaw Pittman LLP

Five Things Employers Should Know about Tax Reform

Pillsbury Winthrop Shaw Pittman LLP on

With the enactment of the Tax Cuts and Jobs Act comes sweeping changes to executive and equity compensation and employee benefits. Employers should evaluate whether they will be subject to the $1 million tax deductibility...more

Williams Mullen

GOP Tax Reform: Impact on Executive Compensation and Employee Benefit Plans

Williams Mullen on

The tax reform act, formerly known as the Tax Cuts and Jobs Act (the “Act”), was approved by House and Senate Republicans and is ready to be signed into law by President Donald Trump. President Trump is expected to sign the...more

Cooley LLP

Alert: Analysis of the Final Tax Reform Bill

Cooley LLP on

On December 15, 2017, the Conference Committee released the final legislative text of HR 1, entitled "An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year...more

Proskauer - Tax Talks

To Accelerate or Not? Potential Tax Planning in Light of Proposed Reforms to Code Section 162(m)

Proskauer - Tax Talks on

Under both the House and Senate versions of the Tax Cuts and Jobs Act, Internal Revenue Code Section 162(m) would be modified to expand the scope of companies and executive officers subject to the limitation on deductibility...more

Seyfarth Shaw LLP

Tax Reform Passes The Next Hurdle -- The Senate

Seyfarth Shaw LLP on

This is the second issue in a planned series of alerts for employers on selected topics on tax reform. The series of Tax Reform Management Alerts is designed to provide an in-depth analysis of executive compensation and...more

Ballard Spahr LLP

Federal Tax Reform: How the Newly Passed House Bill Compares to the Senate Bill – A Side-by-Side Comparison, Plus the Big Picture

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Last updated 11/17/2017 The Senate Finance Committee released a detailed description of the Senate's tax reform bill, titled the Tax Cuts and Jobs Act, on November 9. The Committee has not released the text of the bill, and...more

Fenwick & West LLP

Revised Senate Tax Reform Bill Represents Win for Technology Sector

Fenwick & West LLP on

Paving the way for a net-win for technology companies, Senate Finance Committee Chairman Orrin Hatch (R-Utah) released a modified chairman’s mark to the Tax Cuts and Jobs Act that brings treatment of equity and...more

Ballard Spahr LLP

Federal Tax Reform: The Current State of Play & The Big Picture (Updated 11/16)

Ballard Spahr LLP on

The Senate Finance Committee released a detailed description of the Senate's tax reform bill, titled the Tax Cuts and Jobs Act, on November 9. The Committee has not released the text of the bill, and likely will not do so...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Beltway Buzz - November, 2017 #2

Ogletree, Deakins, Nash, Smoak & Stewart,... on

Now You See It, Now You Don’t—Revised House and Senate Tax Reform Proposals Differ in Treatment of Executive Compensation. As we reported in last week’s Beltway Buzz, the House introduced its tax reform proposal last...more

Akin Gump Strauss Hauer & Feld LLP

Tax Cuts and Jobs Act

Akin Gump Strauss Hauer & Feld LLP on

On November 2, 2017, the Committee on Ways and Means of the U.S. House of Representatives released its tax reform bill titled the Tax Cuts and Jobs Act (the “House Bill”). On November 6, 2017, Kevin Brady, Chairman of the...more

Dechert LLP

House Tax Reform Bill Released: Would Cause Major Changes to US Tax System

Dechert LLP on

The U.S. House of Representatives GOP conference released its long-awaited tax reform bill, the Tax Cuts and Jobs Act (the “House Bill”), on Thursday, November 2, 2017. ...more

Katten Muchin Rosenman LLP

House Bill Proposes Major Modifications To Employee Compensation And Benefits-Related Laws; Initial Amendments Provide Limited...

Katten Muchin Rosenman LLP on

The Tax Cuts and Jobs Act proposed by the US House of Representatives on November 2 (House Bill) proposes major modifications to employee and partner compensation and benefits-related provisions of the Internal Revenue Code,...more

Latham & Watkins LLP

Executive Compensation Ramifications of Proposed Tax Cuts and Jobs Act

Latham & Watkins LLP on

In its current form, the proposed legislation would drastically change the tax treatment of executive compensation in several areas. The Tax Cuts and Jobs Act, as proposed by the Ways and Means Committee of the US House of...more

Akerman LLP

Tax Reform Guts Executive Compensation Benefits

Akerman LLP on

On November 2, 2017, United States Representative Kevin Brady (R-TX), Chairman of the Ways and Means Committee, introduced the Tax Cuts and Jobs Act (the Act), the Trump Administration’s much-heralded tax reform effort. In...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Trump’s Proposed Changes to Tax, Dodd-Frank, DOL Could Impact Executive Compensation"

Skadden, Arps, Slate, Meagher & Flom LLP on

President Donald Trump’s campaign proposals included changes to tax rates and a promise to repeal the Dodd-Frank Act. If enacted, these proposals could have a significant impact on the way businesses handle executive...more

Proskauer - Employee Benefits & Executive...

IRS Chief Counsel Memorandum Clarifies that Correction of Section 409A Failures in Year of Vesting Will Not Shield Income...

Proskauer - Employee Benefits & Executive... on

Earlier this month, the Office of Chief Counsel of the Internal Revenue Service released a Memorandum clarifying the impact of a correction of a Code Section 409A operational failure before the date of vesting of nonqualified...more

McDermott Will & Emery

Camp Tax Reform Proposal Could Impact Executive Compensation

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On February 26, 2014, U.S. House of Representatives Committee on Ways and Means Chairman Dave Camp (R-MI) released the proposed Tax Reform Act of 2014 (the Camp Proposal), which would simplify the Internal Revenue Code and...more

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