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

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...

Final split dollar regulations provide that the value of current life insurance protection will be based on a premium factor designated...

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

February 2018 The Tax Cuts and Jobs Act (“Tax Law”), which became effective on January 1, 2018, includes several provisions that impact...

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...

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

February 24, 2017 MARKET TREND: Given longer life expectancies, defined benefit (“DB”) plan participants may want to hedge against...

February 2, 2017 Recently, the Joint Committee on Taxation (JCT) released the annual update for its tax expenditure list, which included...

There are many moving parts when it comes to building a successful company. Managing day-to-day operations, overseeing the development...

Target date funds (also known as lifecycle funds) have become increasingly popular in retirement plans. Close to 70% of 401(k) and...

Incentivizing executives to meet business objectives is one of the most important factors in designing executive benefit packages. A...

The fall season can be one of the best times of the year. It’s the start of football season, pumpkin flavored coffees, cooler weather and...

October 21, 2016 MARKET TREND: The competition for executive talent remains high. Various approaches for tying executive compensation to...

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...

February 3, 2015 SUMMARY: The Administration’s 2016 Budget renews many prior proposals relating to retirement plans and adds a few new...