Mezrah ConsultingMar 25, 20214 minCreating Pre-Tax Severance BenefitsWhen most people think about compensation, few think about severance as a form of compensation they will receive. It is important to plan...
Mezrah ConsultingMay 7, 20201 minRecover Losses in Your 401(k) with a Deferred Compensation PlanClick here to request an article about “Recover Losses in Your 401(k) with a Deferred Compensation Plan.” The value of leveraging a...
Mezrah ConsultingMay 7, 20201 minThe Compensation Recovery Plan: A Creative Solution to the COVID-19 Impact on CompensationA Compensation Recovery Plan should be considered by companies who are focused on retaining key employees
Mezrah ConsultingSep 19, 20186 minIRS Issues New 162(m) Rules Related to Grandfathered Benefits under Deferred Compensation PlansChanges to 162(m) made by the Tax Act expand the $1 million deduction limit for covered employees at public companies.
Mezrah ConsultingMay 28, 20185 minDeferred Compensation Plan Asset / Liability Reconciliation Managing Profit and Loss (P&L) June 2018 Deferred Compensation Plans can be designed and funded to have little to no P&L impact. However, even the most well thought...
Mezrah ConsultingMar 19, 20185 minMC Briefcase: Best Allocation of Corporate Tax SavingsMarch 19, 2018 US corporations will be receiving a significant injection of cash by way of tax savings due to the recent Trump Tax...
Mezrah ConsultingJan 5, 20184 minUsing Deferred Compensation Plans to Obtain Merger and Acquisition AdvantagesMarch 31, 2021 (republished) When people think of deferred compensation plans (DCP), several words typically come to mind – “income...
Mezrah ConsultingApr 21, 20174 minResurgence of Executive Benefits – Attracting and Retaining Executive TalentApril 20, 2017 Since the Tax Reform Act of 1986 corporations have looked to non-qualified plans to allow themselves to better attract and...
Mezrah ConsultingMar 16, 201712 minMC Legislative Update: Income Tax Provisions of the Tax and Jobs ActIncome Tax Provisions of the Tax and Jobs Act is the most comprehensive tax reform measure since 1986.
Mezrah ConsultingMar 3, 20173 minRSUs and PSUs – A Versatile Tool to Attract and Retain Executive Talent While Providing Unique DeferThere are many effective tax-planning tools for corporations who are looking to incentivize employees. Restricted Stock Units (RSUs) or...
Mezrah ConsultingAug 9, 20168 minProposed Section 457(f) Regulations PublishedAugust 9, 2016 On June 21, 2016, the Treasury Department issued long-awaited proposed regulations under Code Section 457(f) regarding...
Mezrah ConsultingAug 8, 20167 minProposed Section 409A Regulations PublishedAugust 8, 2016 The IRS recently issued proposed regulations supplementing the existing regulations and guidance on the application of...
Mezrah ConsultingJun 1, 20156 min8 Key Questions for Code 409A ComplianceJune 1, 2015 MARKET TREND: As tax-qualified retirement plans allow income deferral on a fairly limited annual basis, the popularity of...
Mezrah ConsultingAug 1, 20144 minCombination Bonus and Deferral Plan Subject to ERISAAugust 1, 2014 SUMMARY: The Fifth Circuit Court of Appeals held that a deferred compensation plan through which key employees received...
Mezrah ConsultingJun 2, 20143 minIRS Announces New Program to Audit 409A ComplianceJune 2, 2014 SUMMARY: The IRS is getting ready to ramp up enforcement of Section 409A (§409A) compliance with respect to non-qualified...