The Tax Cuts and Job Act of 2017 was recently signed into law creating two important changes in executive compensation, which we outline below.
The Tax Bill Permits Certain Employees to Elect to Defer Taxation of Qualified...more
1/3/2018
/ CEOs ,
CFOs ,
Compensation & Benefits ,
Deferred Compensation ,
Executive Compensation ,
Incentive Stock Options ,
Publicly-Traded Companies ,
Reporting Requirements ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Reform
The “intermediate sanctions” rules under Section 4958 of the Internal Revenue Code have long governed the payment of compensation to executives of public charities. While these rules are highly prescriptive, if followed, they...more
1/2/2018
/ 501(c)(3) ,
Board of Directors ,
Charitable Organizations ,
Compensation & Benefits ,
Conflicts of Interest ,
Covered Employees ,
Deferred Compensation ,
Employee Benefits ,
Excise Tax ,
Executive Compensation ,
Form 990 ,
IRS ,
Nonprofits ,
Remuneration ,
Tax Cuts and Jobs Act ,
Tax Exempt Entities ,
UBTI