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Highly Compensated Employees › Employee Benefits › Tax Cuts and Jobs Act

Holland & Knight LLP

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

Holland & Knight LLP on

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

Verrill

IRS Guidance Regarding the Section 4960 Excise Tax Is (Somewhat) Helpful

Verrill on

IRS Notice 2019-09 provides guidance intended to help “applicable tax-exempt employers” determine whether compensation paid to their most highly compensated employees will be subject to the 21 percent excise tax imposed under...more

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