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 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 ConsultingApr 3, 20184 minEconomic Benefit of Life Insurance Under Final Split Dollar RegulationsFinal split dollar regulations provide that the value of current life insurance protection will be based on a premium factor designated...
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 ConsultingFeb 16, 20183 minMC Briefcase: Impact of the Tax Cuts and Jobs Act on Life Insurance Product PricingFebruary 2018 The Tax Cuts and Jobs Act (“Tax Law”), which became effective on January 1, 2018, includes several provisions that impact...
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 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 ConsultingFeb 24, 20177 minIRS Enhances Defined Benefit PlansFebruary 24, 2017 MARKET TREND: Given longer life expectancies, defined benefit (“DB”) plan participants may want to hedge against...
Mezrah ConsultingFeb 17, 20171 minDeath Benefits Excluded From Tax Expenditure ListFebruary 2, 2017 Recently, the Joint Committee on Taxation (JCT) released the annual update for its tax expenditure list, which included...
Mezrah ConsultingDec 12, 20163 minSERP – Providing Benefits to Your Most Valuable EmployeesThere are many moving parts when it comes to building a successful company. Managing day-to-day operations, overseeing the development...
Mezrah ConsultingNov 30, 20163 minUsing Target Date Funds in Your PlanTarget date funds (also known as lifecycle funds) have become increasingly popular in retirement plans. Close to 70% of 401(k) and...
Mezrah ConsultingNov 4, 20162 minImportant Factors to Consider When Designing Executive Benefit PackagesIncentivizing executives to meet business objectives is one of the most important factors in designing executive benefit packages. A...
Mezrah ConsultingOct 27, 20162 minAre You Ready for Enrollment?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...
Mezrah ConsultingOct 21, 20167 minMezU: Equity-Based Incentive Compensation, Actual vs. Synthetic Equity Part 1 – An IntroductionOctober 21, 2016 MARKET TREND: The competition for executive talent remains high. Various approaches for tying executive compensation to...
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 ConsultingFeb 3, 201511 minProposed Tax Reforms Target Retirement Benefits of High Net Worth IndividualsFebruary 3, 2015 SUMMARY: The Administration’s 2016 Budget renews many prior proposals relating to retirement plans and adds a few new...