The form of a corporate transaction sets the stage for the employee benefits and executive compensation (EBEC) strategy – in the scope of due diligence and purchase agreement negotiations and post-closing activity. The charts...more
4/22/2021
/ 401k ,
Bonuses ,
COBRA ,
Compensation & Benefits ,
Employee Benefits ,
Employer Group Health Plans ,
Executive Compensation ,
Flexible Spending Accounts ,
Golden Parachutes ,
IRS ,
Pre-Employment Agreements ,
Retirement Plan ,
Vacation Pay
Hundreds of articles have been published about the Setting Every Community Up for Retirement Enhancement, or SECURE, Act, which was signed into law on Dec. 20, 2019, as part of the late budget bill referred to as the Further...more
Hundreds of articles have been published over the last two weeks about the SECURE Act (“Act”), which was signed into law in late December as part of the most recent budget bill. As you are certainly aware by now, the Act...more
1/24/2020
/ 401k ,
403(b) Plans ,
Automatic Enrollment ,
Beneficiaries ,
Benefit Plan Sponsors ,
Compensation & Benefits ,
Defined Contribution Plans ,
Early Retirement Distributions ,
Employee Benefits ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
New Rules ,
Part-Time Employees ,
Required Minimum Distributions ,
Retirement ,
Retirement Plan ,
Safe Harbors ,
SECURE Act ,
Tax Planning
Even though stock options are a commonly used compensation tool, certain issues, such as whether you must/should limit their terms and, if you do, whether you can make changes to their terms after they have been granted,...more
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
1/9/2018
/ Affordable Care Act ,
Compensation & Benefits ,
Corporate Taxes ,
Deferred Compensation ,
Executive Compensation ,
Fringe Benefits ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform
Many employers offer compensation packages that include a mix of both base compensation (guaranteed wages or salary) and incentive compensation (at-risk variable compensation). While base pay tends to be relatively...more