Seyfarth Synopsis: The IRS recently issued proposed regulations providing guidance under Internal Revenue Code (“Code”) Section 4960, which provides for an excise tax on tax-exempt organizations that pay certain executives in...more
6/12/2020
/ Compensation & Benefits ,
Employee Benefits ,
Excise Tax ,
Executive Compensation ,
Golden Parachutes ,
Internal Revenue Code (IRC) ,
IRS ,
Popular ,
Tax Cuts and Jobs Act ,
Tax Exempt Entities ,
Tax Planning
Seyfarth Synopsis: After the Senate failed to secure the needed votes for a comprehensive coronavirus rescue package over the prior weekend, on Friday, Congress finally passed a $2 trillion package (the “CARES Act”) amidst...more
This is the fourth issue in a planned series of alerts designed to provide an in-depth analysis on topics related to tax reform. This Tax Reform Management Alert issue focuses on executive compensation and employee benefits...more
12/21/2017
/ Compensation & Benefits ,
Corporate Taxes ,
Employee Benefits ,
Executive Compensation ,
Fringe Benefits ,
Hardship Distributions ,
Income Taxes ,
Legislative Agendas ,
Pending Legislation ,
Retirement Plan ,
Section 162(m) ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
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
12/11/2017
/ Compensation & Benefits ,
Corporate Taxes ,
Deferred Compensation ,
Executive Compensation ,
Fringe Benefits ,
Hardship Distributions ,
Income Taxes ,
Legislative Agendas ,
Proposed Legislation ,
Retirement Plan ,
Section 162(m) ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
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
11/27/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Employee Benefits ,
Executive Compensation ,
Individual Mandate ,
Internal Revenue Code (IRC) ,
Legislative Agendas ,
Medical Expenses ,
Proposed Legislation ,
Retirement Plan ,
Section 162(m) ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
The Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) became federal law on July 21, 2010 to provide safeguards for consumers and increase transparency in the U.S. capital markets in response to public...more
8/31/2015
/ CEOs ,
CFOs ,
Clawbacks ,
Corporate Officers ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Financial Statements ,
Incentive Compensation ,
Median Employee ,
Nasdaq ,
NYSE ,
Pay Ratio ,
Recovery Plans ,
Regulation S-K ,
Rule 10D-1 ,
Sarbanes-Oxley ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act