Mezrah Consulting
Creating Pre-Tax Severance Benefits
When most people think about compensation, few think about severance as a form of compensation they will receive. It is important to plan...
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Mezrah Consulting
- Sep 19, 2018
- 6 min
IRS Issues New 162(m) Rules Related to Grandfathered Benefits under Deferred Compensation Plans
Changes to 162(m) made by the Tax Act expand the $1 million deduction limit for covered employees at public companies.
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Mezrah Consulting
- May 28, 2018
- 5 min
Deferred 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...
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Mezrah Consulting
- Apr 3, 2018
- 4 min
Economic Benefit of Life Insurance Under Final Split Dollar Regulations
Final split dollar regulations provide that the value of current life insurance protection will be based on a premium factor designated...
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Mezrah Consulting
- Mar 19, 2018
- 5 min
MC Briefcase: Best Allocation of Corporate Tax Savings
March 19, 2018 US corporations will be receiving a significant injection of cash by way of tax savings due to the recent Trump Tax...
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Mezrah Consulting
- Feb 16, 2018
- 3 min
MC Briefcase: Impact of the Tax Cuts and Jobs Act on Life Insurance Product Pricing
February 2018 The Tax Cuts and Jobs Act (“Tax Law”), which became effective on January 1, 2018, includes several provisions that impact...
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Mezrah Consulting
- Jan 5, 2018
- 4 min
Using Deferred Compensation Plans to Obtain Merger and Acquisition Advantages
March 31, 2021 (republished) When people think of deferred compensation plans (DCP), several words typically come to mind – “income...
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Mezrah Consulting
- Apr 21, 2017
- 4 min
Resurgence of Executive Benefits – Attracting and Retaining Executive Talent
April 20, 2017 Since the Tax Reform Act of 1986 corporations have looked to non-qualified plans to allow themselves to better attract and...
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Mezrah Consulting
- Mar 3, 2017
- 3 min
RSUs and PSUs – A Versatile Tool to Attract and Retain Executive Talent While Providing Unique Defer
There are many effective tax-planning tools for corporations who are looking to incentivize employees. Restricted Stock Units (RSUs) or...
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Mezrah Consulting
- Feb 24, 2017
- 7 min
IRS Enhances Defined Benefit Plans
February 24, 2017 MARKET TREND: Given longer life expectancies, defined benefit (“DB”) plan participants may want to hedge against...
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Mezrah Consulting
- Feb 17, 2017
- 1 min
Death Benefits Excluded From Tax Expenditure List
February 2, 2017 Recently, the Joint Committee on Taxation (JCT) released the annual update for its tax expenditure list, which included...
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Mezrah Consulting
- Dec 12, 2016
- 3 min
SERP – Providing Benefits to Your Most Valuable Employees
There are many moving parts when it comes to building a successful company. Managing day-to-day operations, overseeing the development...
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Mezrah Consulting
- Nov 30, 2016
- 3 min
Using Target Date Funds in Your Plan
Target date funds (also known as lifecycle funds) have become increasingly popular in retirement plans. Close to 70% of 401(k) and...
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Mezrah Consulting
- Nov 4, 2016
- 2 min
Important Factors to Consider When Designing Executive Benefit Packages
Incentivizing executives to meet business objectives is one of the most important factors in designing executive benefit packages. A...
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Mezrah Consulting
- Oct 27, 2016
- 2 min
Are 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...
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Mezrah Consulting
- Oct 21, 2016
- 7 min
MezU: Equity-Based Incentive Compensation, Actual vs. Synthetic Equity Part 1 – An Introduction
October 21, 2016 MARKET TREND: The competition for executive talent remains high. Various approaches for tying executive compensation to...
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Mezrah Consulting
- Aug 9, 2016
- 8 min
Proposed Section 457(f) Regulations Published
August 9, 2016 On June 21, 2016, the Treasury Department issued long-awaited proposed regulations under Code Section 457(f) regarding...
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Mezrah Consulting
- Aug 8, 2016
- 7 min
Proposed Section 409A Regulations Published
August 8, 2016 The IRS recently issued proposed regulations supplementing the existing regulations and guidance on the application of...
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Mezrah Consulting
- Jun 1, 2015
- 6 min
8 Key Questions for Code 409A Compliance
June 1, 2015 MARKET TREND: As tax-qualified retirement plans allow income deferral on a fairly limited annual basis, the popularity of...
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Mezrah Consulting
- Feb 3, 2015
- 11 min
Proposed Tax Reforms Target Retirement Benefits of High Net Worth Individuals
February 3, 2015 SUMMARY: The Administration’s 2016 Budget renews many prior proposals relating to retirement plans and adds a few new...
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