News & Analysis as of

Highly Compensated Employees Executive Compensation Tax Deductions

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

Husch Blackwell LLP

Attracting and Retaining Key Executives through Deferred Compensation Plans

Husch Blackwell LLP on

Deferred compensation plans offer highly compensated and key employees an opportunity to earn performance awards, defer compensation and taxes until a later date, reduce certain payroll taxes, informally find executive life...more

Lowenstein Sandler LLP

Change of Control: Golden Parachute Rules in the Sale Process

Darren Goodman, Megan Monson, and Taryn Cannataro provide a high-level overview of Section 280G issues that can arise when a private company considers selling (otherwise known as the golden parachute rules), including what...more

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