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Organizing Your Company’s Health and Welfare Plans Part 2: Creating a Committee Checklist

In the prior article we discussed the reasoning behind creation of a health and welfare committee to oversee administration of the health and welfare plans. In creating a charter, a plan sponsor will need to decide whether to...more

A Wellness Check for Your Employee Benefit Plans Part 4: Executive Compensation Reminders

This week we move away from the world of the standard retirement or health and welfare plans and into the world of executive compensation. Executive compensation arrangements provide a company with a highly flexible benefit...more

A Wellness Check for Your Employee Benefit Plans Part 3: Health and Welfare Surprises

In the past two weeks, we have presented a few items that plan sponsors can review in hopes of curbing common employee benefits and executive compensation errors.  This week in our Employee Retirement Income Security Act of...more

IRS Guidance on Compensation Deduction Limits for Public Companies

On August 21, 2018, the Internal Revenue Service (“IRS”) issued Notice 2018-68 (“Notice”) which provides initial guidance on amendments made by the Tax Cuts and Jobs Act of 2017 (“Tax Act”) under Section 162(m) of the...more

Tax Cuts and Jobs Act of 2017 Brings New Complexity to Compensating Employees of Tax-Exempt Organizations

Deferred compensation arrangements maintained by tax-exempt organizations must already comply with certain provisions of the Internal Revenue Code of 1986, as amended (“Code”), including the deferred compensation rules under...more

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