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 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 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 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 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 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...