Pubic companies that sponsor nonqualified deferred compensation plans with grandfathered benefits will want to be aware of helpful payment guidance in the Internal Revenue Code Section 162(m) final regulations. The final...more
1/15/2021
/ Amended Regulation ,
Compensation & Benefits ,
Deferred Compensation ,
Employees ,
Grandfathering Rules ,
Internal Revenue Code (IRC) ,
IRS ,
New Regulations ,
Publicly-Traded Companies ,
Section 162(m) ,
Tax Cuts and Jobs Act
Public companies that sponsor nonqualified deferred compensation plans that require Internal Revenue Code Section 162(m) payment delays may want to consider whether removing the payment delay provision from a plan is...more