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Employee Benefits Executive Compensation

Holland & Knight LLP

IRS Section 457(f) Plans: An Update Amid Regulatory Uncertainty

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Section 457(f) of the U.S. Internal Revenue Code provides a framework for nonqualified deferred compensation arrangements commonly offered by tax-exempt and governmental employers. These plans are frequently used to recruit...more

Alston & Bird

IRS Introduces Online Filing Option for Section 83(b) Elections!

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Our Employee Benefits & Executive Compensation Group discusses the Internal Revenue Service’s long-awaited Form 15620 changes that enable service providers to file their Section 83(b) elections online....more

BakerHostetler

Analysis of Employer-Related and Executive Compensation Changes Under the 2025 Tax Legislation

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There is a possibility for one or more additional reconciliation bills during late 2025 and 2026, and therefore additional opportunities for enactment of additional provisions, as well as changes and improvements to the...more

Wyrick Robbins Yates & Ponton LLP

Key Employee Benefits Changes Under the One Beautiful Bill Act

The One Big Beautiful Bill Act (OBBBA or the “Act”), signed into law on July 4, 2025, introduces a broad set of changes impacting employee benefits and executive compensation. This summary highlights the provisions most...more

Ropes & Gray LLP

French Tax Administration Issues Draft Comments on Management Package Tax Reform

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On July 23, 2025, the French Tax Administration released its initial draft guidance in the BOFiP (Bulletin Officiel des Finances Publiques) (the “Tax Comments”) on the new tax regime for Management Packages introduced by the...more

Sheppard Mullin Richter & Hampton LLP

What Employers Should Know About the One Big Beautiful Bill Act (OBBBA)

On July 4, 2025, H.R.1, or what is being called the One Big Beautiful Bill Act (“OBBBA”), was signed into law, introducing major reforms in tax and employee benefits that affect businesses and their employees. OBBBA is an...more

Patterson Belknap Webb & Tyler LLP

Highlights of the Employee Benefits Provisions in the One Big Beautiful Bill

On July 4, 2025, H.R. 1, also known as the One Big Beautiful Bill (the “OBBB”) was signed into law. Compared to recent legislation, the OBBB does not contain a significant number of employee benefits provisions. However,...more

A&O Shearman

Executive compensation and employee benefits provisions of the Budget Reconciliation Bill

A&O Shearman on

On July 3, 2025, Congress passed H.R. 1, “An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14” (the “Act”), which was signed into law on July 4, 2025. The Act sets out a wide range of changes to U.S....more

Ice Miller

Big Beautiful Benefits: A Look at the Employee Benefits Provisions of the One Big Beautiful Bill

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On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the Act), Public Law 119-21. While the Act contains several tax and law changes, this article focuses on the employee benefits provisions within...more

Polsinelli

A Quick Look at Benefits and Executive Compensation Provisions in the One Big Beautiful Bill

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On July 4, 2025, President Donald J. Trump signed into law the One Big Beautiful Bill (OBBB). For employers, the most notable benefits-related provisions include expanded flexibility for health savings accounts (HSAs) and new...more

Ward and Smith, P.A.

One Big Beautiful Bill: How are North Carolina Tax-Exempt Organizations Affected?

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There are a host of wide-ranging changes coming to the Internal Revenue Code ("Code") under the Act, including changes that affect tax-exempt organizations. North Carolina tax-exempt organizations should be aware of these...more

Stevens & Lee

Victory for Community Hospitals and Nonprofits: Supreme Court of Pennsylvania’s Landmark Tax Exemption Decision

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On May 30, the Pennsylvania Supreme Court issued its long-awaited opinion in Pottstown School District v. Montgomery County Board of Assessment Appeals. In a 5-2 decision, the court held that Pottstown Hospital in Montgomery...more

Foley & Lardner LLP

Tricky Compliance Issues for Companies When an Executive Terminates Employment: Stock Options, Restricted Stock, and Other Equity...

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Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment, companies often must deal with difficult tax, equity, and benefits issues that arise in...more

Venable LLP

The One Big Beautiful Bill Has Arrived - Here’s What It Says About Employee Benefits

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On July 4, 2025, President Trump signed into law the One Big Beautiful Bill (OBBB). This client alert summarizes key provisions of the OBBB impacting employee benefits. The provisions become effective January 1, 2026 unless...more

Foley & Lardner LLP

Changes to the College and University Endowment Tax

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Share on Twitter Share by Email Share Back to top The One Big Beautiful Bill Act (OBBBA) modifies the excise tax on net investment income of private colleges and universities under Internal Revenue Code (IRC) Section 4968....more

Eversheds Sutherland (US) LLP

Tax Bytes: Week of July 14, 2025

Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more

Foster Swift Collins & Smith

Comparative Summary of Equity Incentive Plans for Private Companies

Equity incentive plans are a powerful tool for encouraging and rewarding a company’s employees and leadership, who may include prospective investors, through different kinds of equity interests and structures. Different...more

Epstein Becker & Green

What the One Big Beautiful Bill Act Means for Employers - #WorkforceWednesday® - Employment Law This Week®

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This week, we examine some of the key labor and employment implications of the recently signed One Big Beautiful Bill Act (OBBBA). What the OBBBA Means for Employers The OBBBA introduces major shifts for employers,...more

Ballard Spahr LLP

The OBBBA’s Impact on Employee Benefits and Executive Compensation

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H.R.1—the One Big Beautiful Bill Act (OBBBA)—contains several provisions that directly affect employer-provided benefit programs, primarily health and welfare programs....more

Schwabe, Williamson & Wyatt PC

Changes to Employee Benefit Plans in the One Big Beautiful Bill Act

On July 4, 2025, the One Big Beautiful Bill Act, 2025 (OBBBA) was enacted. The OBBBA is far-reaching and employers may need to do a lot of work to bring their systems and procedures into compliance. Some of the changes in the...more

Williams Mullen

The One Big Beautiful Bill Act Affecting Employee Benefits and Executive Compensation

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The One Big Beautiful Bill Act (the “Act”), signed into law on July 4, 2025, contains several provisions affecting employee benefits and executive compensation. Some of the key changes include the following...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - Employee Stock Ownership Plans (ESOPs) Explained

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Thinking about succession planning, employee engagement, or selling your business? On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by Nona Massengill, a partner focusing on Executive...more

Eversheds Sutherland (US) LLP

One not-so-big summary of the compensation and benefits law changes in the One Big Beautiful Bill Act

The One Big Beautiful Bill Act (Act), signed into law on July 4th, contains a number of provisions that will impact employee compensation and benefits. Employers and service providers should start considering the following...more

Miller Canfield

One Big Beautiful Bill Act - Employee Benefits Executive Compensation Updates/Changes

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The One Big Beautiful Bill (OBBB) introduces updates for employers offering benefit plans, with changes that affect health savings account (HSA) eligibility, dependent care assistance limits, telehealth services, and more....more

Walkers

Channel Islands a strategic hub for employee share incentive plans

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In today’s competitive business environment, share incentive plans continue to be a popular tool for aligning employee interests with those of management and shareholders. Guernsey and Jersey, as leading offshore financial...more

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