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 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...