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Executive Compensation Deferred Compensation Tax Rates

Amundsen Davis LLC

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

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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

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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

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

Robinson & Cole LLP

Tax Cut Impacts on Executive Compensation and Employee Benefits

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After much back and forth, the House and Senate both voted to pass the Tax Cuts and Jobs Act (Act), and the President is expected to sign the legislation shortly. The changes made by the Act are arguably the biggest leap...more

Troutman Pepper

Tax Reform Bill Tightens $1M Limit on Deductibility of Public Company Executive Compensation

Troutman Pepper on

The Tax Cuts and Jobs Act (TCJA) will make major changes to the $1 million limit on deductible compensation contained in Section 162(m) of the Internal Revenue Code....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)

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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

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

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

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...

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

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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)

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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...

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

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

Fenwick & West LLP

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

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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

Dechert LLP

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

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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

BCLP

Code Section 409A…Here Today but Possibly Gone Tomorrow and Other Proposed Changes in the Tax Cuts and Jobs Act

BCLP on

Last week the House unveiled its tax overhaul plan, the Tax Cuts and Jobs Act (“Act”). The Act’s proposals related to employee benefits and compensation are as follows...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

Skadden, Arps, Slate, Meagher & Flom LLP

Executive Compensation Under the Tax Cuts and Jobs Act: Chairman’s Amendment Impacts Carried Interests, Private Company Stock...

The November 6, 2017, House Ways and Means Committee Chairman Kevin Brady’s Amendment to the Amendment in the Nature of a Substitute to H.R. 1, the Tax Cuts and Jobs Act (originally proposed November 2, 2017) (the “Chairman’s...more

Fenwick & West LLP

Proposed Tax Reform Bill Stands to Significantly Impact Equity and Performance-Based Compensation

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The House Ways and Means Committee on November 2, 2017, released the proposed Tax Cuts and Jobs Act, which may have significant impact on the taxation of equity and performance-based compensation for both private and public...more

Orrick, Herrington & Sutcliffe LLP

How The Tax Cuts And Jobs Act Will Radically Alter Executive Compensation

On November 2, 2017, House Republicans released their much anticipated tax reform proposal, entitled the Tax Cuts and Jobs Act (the "Act"). If enacted, the Act would have a significant impact on the taxation of executive...more

McDermott Will & Emery

House Tax Bill Would Gut Deferred Compensation Plans and Curtail Executive Pay Deductions

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The US House of Representatives Committee on Ways and Means proposed Tax Cuts and Jobs Act intends to reduce corporate and individual tax rates. To pay for the proposed changes, the House Tax Bill would, if enacted,...more

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