News & Analysis as of

Deferred Compensation › Proposed Legislation

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 -
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

Proskauer - Tax Talks

U.S. Senate Passes Its Version of the Tax Cuts and Jobs Act (H.R. 1); Descriptions of the Bills Passed in the House and Senate and...

Proskauer - Tax Talks on

In the early hours of Saturday morning, the U.S. Senate passed the Tax Cuts and Jobs Act (H.R. 1) (the “Senate bill”), just over two weeks after the U.S. House of Representatives passed its own version of the same legislation...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

Fenwick & West LLP

Equity Compensation Rules Continue to Change in Latest Proposed Tax Reform Bill

Fenwick & West LLP on

The tax reform bill passed by the Senate early Saturday morning, December 2, in a 51-49 vote contained a number of last-minute amendments which, among other things, continue to leave key equity compensation rules in flux....more

Sheppard Mullin Richter & Hampton LLP

Senate Stays Up Late to Approve Tax Bill

Sheppard Mullin Richter & Hampton LLP on

Early in the morning on Saturday, December 2, 2017 (it was nearly 2 AM Eastern!), the Senate voted 51-49, drawn mostly along party lines, to pass its version of the tax reform bill described in our previous blog posts....more

Ballard Spahr LLP

Federal Tax Reform: The Current State of Play & The Big Picture (Updated 12/5)

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

Latham & Watkins LLP

Update: Executive Compensation Ramifications of Proposed Tax Cuts and Jobs Act

Latham & Watkins LLP on

Proposed tax reform legislation includes several provisions that will affect the treatment of executive compensation. Key Points: ..The current House and Senate bills remove the previously proposed Section 409B1 and...more

Seyfarth Shaw LLP

Tax Reform: Employee Benefits

Seyfarth Shaw LLP on

This is the first 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

Wilson Sonsini Goodrich & Rosati

Proposed Tax Reform Bills of Senate and House Now Aligned on Key Compensation and Benefits-Related Tax Provisions

Wilson Sonsini Goodrich & Rosati on

This WSGR Alert provides a high-level comparison of the latest tax reform proposals from the U.S. House of Representatives and the U.S. Senate as they relate to compensation and benefits matters....more

Skadden, Arps, Slate, Meagher & Flom LLP

Preparing for Tax Reform: The Current State of Play on Proposed Changes to Executive Compensation and Employee Benefits

Skadden, Arps, Slate, Meagher & Flom LLP on

On November 16, 2017, the House of Representatives voted to approve its version of the Tax Cuts and Jobs Act. The Senate is expected to vote on its version of the bill following the Thanksgiving break, which would require a...more

Eversheds Sutherland (US) LLP

Reconciling the Differences, the Senate Tax Cuts and Jobs Act

Eversheds Sutherland (US) LLP on

On November 9, 2017, the Senate Finance Committee released a Description of the Chairman’s Mark of the “Tax Cuts and Jobs Act” and on November 14, 2017, the Senate Finance Committee released a Description of the Chairman’s...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

Ballard Spahr LLP on

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

Sheppard Mullin Richter & Hampton LLP

Startups Have Much To Be Thankful For – Senate Amendments to New Tax Bill Remove Deferred Compensation and Stock Options from...

Sheppard Mullin Richter & Hampton LLP on

As discussed in our November 14, 2017 blog post, Thanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation Changes That Could Derail Deferred Compensation and Stock Options, the evolution of the Tax Cuts and Jobs...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 Senate Bill – Comparison to the House Bill, and Evaluating the Bigger Picture

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

Sheppard Mullin Richter & Hampton LLP

Thanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation Changes That Could Derail Deferred Compensation and Stock...

Sheppard Mullin Richter & Hampton LLP on

Congress has been in a frenzy to try and get new tax legislation passed by Thanksgiving, and members of the House and Senate would presumably rather be enjoying a feast rather than drafting and analyzing additional tax...more

Orrick, Herrington & Sutcliffe LLP

Executive Compensation Legislative Whiplash

Orrick, Herrington & Sutcliffe LLP on

As we reported last week, the tax reform bill released by House Republicans (the "House Bill") would eliminate deferred compensation and stock options, and then on Tuesday, November 7, the House Bill was amended to restore...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

Fenwick & West LLP

Proposed Senate Bill Revives Concern of Adverse Impact on Equity and Performance-Based Compensation

Fenwick & West LLP on

The Joint Committee on Taxation released a description of the Senate Chairman’s Mark to the proposed Tax Cuts and Jobs Act on November 9, 2017, reintroducing adverse equity and performance-based compensation tax provisions...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

Hogan Lovells

New Draft Tax Bill Provisions Have the Potential to Dramatically Alter Executive Compensation

Hogan Lovells on

The new draft tax bill, unveiled last week by the Trump administration has many provisions which would significantly affect many businesses in the United States. This post does not focus on all of the implications for the...more

Wilson Sonsini Goodrich & Rosati

Tax Cuts and Jobs Act Proposes Sweeping Changes in Compensation and Benefit Taxation

Wilson Sonsini Goodrich & Rosati on

On November 2, 2017, Congressman Kevin Brady of Texas, Chairman of the House Ways and Means Committee, introduced the Tax Cuts and Jobs Act (the "Proposed Bill") in the U.S. House of Representatives. The Proposed Bill...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

Katten Muchin Rosenman LLP

Tax Reform: Hedge Funds/Commodity Funds/Fund Managers

Katten Muchin Rosenman LLP on

House Republicans released their draft tax bill on November 2, representing their opening bid in the drive to reach agreement on a comprehensive tax reform bill that can be presented to the House for a vote before the...more

29 Results
 / 
View per page
Page: of 2
Next »

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide