News & Analysis as of

Executive Compensation Tax Deferral

Mayer Brown

ESOP Update: Installment Sales Rules Save ESOP Footfall in Berman v. Comm’r

Mayer Brown on

Berman v. Comm’r,  released on July 16, 2024, is a great example of making lemonade when life hands you a lemon. Although the taxpayers lost the federal income tax deferral of a stock sale to an employee stock ownership plan...more

McDermott Will & Emery

Changes in Executive Compensation

In a presentation at McDermott’s Employment and Employee Benefits Forum, Andrew Liazos discussed areas of focus for Section 162(m) and third-party loan funding for employee stock purchase plans (ESPPs). He also provided...more

Troutman Pepper

Potential Benefits and Hurdles of New Rule Affecting Private Company Equity Award Grantees - Tax Update Volume 2019, Issue 1

Troutman Pepper on

A much-touted change in employee compensation was instituted by the Tax Cuts and Jobs Act of 2017, but whether it will be a much-used election remains to be seen. ...more

Neal, Gerber & Eisenberg LLP

Employee Benefits Alert

This alert is intended to provide you with an update on the following employee benefit developments that we thought would be of interest: Tax Cuts and Jobs Act reduces the health savings account limit for 2018....more

Bradley Arant Boult Cummings LLP

New Deferral Opportunity for Stock Awards

The Tax Cuts and Jobs Act includes a new provision that can delay the taxation of compensation paid to employees of “eligible corporations” in the form of “qualified stock” for up to five years. The provision is set forth in...more

Dickinson Wright

Tax Reform: The Five Big Changes Affecting Employee Benefits

Dickinson Wright on

On December 22, 2017, President Trump signed H.R. 1 (formerly, the “Tax Cuts and Jobs Act” (the “Act”)) into law. While the Act was primarily focused on business tax cuts and individual tax reform, the Act includes several...more

Dechert LLP

Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions

Dechert LLP on

On December 22, 2017, the tax reform bill, informally known as the Tax Cuts and Jobs Act (the “Act”), was signed by President Trump. As we noted in our prior OnPoint (available here) with respect to earlier versions of the...more

Baker Donelson

New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation

Baker Donelson on

While primarily focused on individual and business tax cuts and reform, the final Republican tax cut bill includes several provisions expected to impact health care coverage and expenses. First, the bill effectively repeals...more

Fenwick & West LLP

Congress Approves Tax Reform Bill Impacting Equity Compensation

Fenwick & West LLP on

The Tax Cuts and Jobs Act was passed by both chambers of Congress on Wednesday, December 20, 2017, and will be sent to the President’s desk for final signature. The Fenwick & West team will provide a more detailed analysis in...more

McDermott Will & Emery

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

McDermott Will & Emery on

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

Skadden, Arps, Slate, Meagher & Flom LLP

Trump Tax Proposal Could Create Compensation-Related Opportunities

The Trump administration’s proposed overhaul of the federal income tax system includes a reduction of the maximum federal corporate income tax rate from 35 percent to 15 percent. If enacted, the proposal — a one-page outline...more

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