When most people think about compensation, few think about severance as a form of compensation they will receive. It is important to plan...

Click here to request an article about “Recover Losses in Your 401(k) with a Deferred Compensation Plan.” The value of leveraging a...

A Compensation Recovery Plan should be considered by companies who are focused on retaining key employees

Changes to 162(m) made by the Tax Act expand the $1 million deduction limit for covered employees at public companies.

June 2018 Deferred Compensation Plans can be designed and funded to have little to no P&L impact. However, even the most well thought...

March 19, 2018 US corporations will be receiving a significant injection of cash by way of tax savings due to the recent Trump Tax...

March 31, 2021 (republished) When people think of deferred compensation plans (DCP), several words typically come to mind – “income...

April 20, 2017 Since the Tax Reform Act of 1986 corporations have looked to non-qualified plans to allow themselves to better attract and...

Income Tax Provisions of the Tax and Jobs Act is the most comprehensive tax reform measure since 1986.

There are many effective tax-planning tools for corporations who are looking to incentivize employees. Restricted Stock Units (RSUs) or...

August 9, 2016 On June 21, 2016, the Treasury Department issued long-awaited proposed regulations under Code Section 457(f) regarding...

August 8, 2016 The IRS recently issued proposed regulations supplementing the existing regulations and guidance on the application of...

June 1, 2015 MARKET TREND: As tax-qualified retirement plans allow income deferral on a fairly limited annual basis, the popularity of...

August 1, 2014 SUMMARY: The Fifth Circuit Court of Appeals held that a deferred compensation plan through which key employees received...

June 2, 2014 SUMMARY: The IRS is getting ready to ramp up enforcement of Section 409A (§409A) compliance with respect to non-qualified...