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Executive benefits


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The Tax Cuts and Jobs Act: Executive Compensation Action Items
[Official Guidance] Text of IRS Notice 2017-75: Guidance Under Section 409A for Pre-2009 Section 457A Deferrals (PDF)
Tax Reform Includes Major Changes to Executive Comp for Both Tax-Exempts and Public Companies
Preparing for Employee Reactions to CEO Pay Ratio Disclosure
Tax Reform: Comparison of Current Law with House-Passed and Senate-Passed Versions (PDF)
Senate Approves Tax Reform with Differences from House Version (PDF)
Senate-Passed Tax Reform Bill Would Change Employee Benefits
[Guidance Overview] ISS Issues 2018 Final Policy Updates and Additional Guidance on Pay-for-Performance Assessment and Equity Plan Evaluations
Tax Reform Now Appears Certain
Executive Comp Ramifications of House and Senate Versions of Tax Reform
Sponsoring a Non-Qualified Deferred Compensation Plan? Don't Forget the FICA Tax! (PDF)
Non-Qualified Deferred Compensation: Not Just for Large Companies (PDF)
Making Annual Bonus Payments Deductible in 2017 Using Section 162(m)
Recent Developments Affecting Performance-Based Equity Awards
Senate Finance Committee Speaks: Proposed Executive Compensation Changes
2017 Executive Benefit Survey Results (PDF)
DOL Delays Implementation of Disability Claim Rules
Another Day, Another Important Dollop of Information from ISS
Third Circuit Holds That Plan Participant Bargaining Power Is Not a Substantive Element of a Top-Hat Plan
[Official Guidance] Text of Preliminary FAQs from ISS on U.S. Compensation Issues (PDF)
[Guidance Overview] ISS Releases Preliminary U.S. Compensation FAQs for 2018 (PDF)
Tax Reform: Side-by-Side Comparison of Employee Benefit Provisions of House and Senate Bills
Implications for Employers Who Delay Deferred Compensation FICA Taxation
Tax Reform Legislation Moves Through the House and Senate (PDF)
No More Procrastination: The Pay Ratio Has Arrived
Section 162(m) FAQs Under the House and Senate Tax Bills
Proposed Tax Reform Bills of Senate and House Now Aligned on Key Compensation and Benefits-Related Tax Provisions
Tax Reform: The Shifting Landscape of Executive and Equity Compensation
Latest Senate Markup of the Tax Bill Strikes NQDC Provisions but Retains Revisions to 162(m) Limits on Executive Pay
Senate Tax Bill Revisions Kill ACA Individual Mandate, Preserve Current Retirement and NQDC Contributions
2017 End of Year Plan Sponsor 'To Do' List, Part 3: Executive Comp
Should You Make Your Annual Incentive Bonuses Deductible in 2017?
Description of the Chairman's Modification to the Chairman's Mark of the Tax Cuts and Jobs Act
[Opinion] Tax Reform Would Put Your Retirement at Risk, Change Rules for Deferred Comp
Executive Comp Enters Uncertain Territory with Tax Overhaul and Other Changes Pending
Analysis of Executive Change in Control Arrangements of the Top 200 Companies (PDF)
House and Senate Have Their Sights on Deferred Compensation in Proposed Tax Bills
A Look at the House Ways and Means Committee Revisions and the Senate Mark of Tax Cuts and Jobs Act (PDF)
Executive Comp Programs Still on the Chopping Block in Senate Version of Tax Reform (PDF)
From Fourth Circuit: Top-Hat Plan Can Change Crediting Rate Used to Calculate a Participant's Payout
GOP Tax Proposal Eviscerates Current Executive Compensation Designs and Practices -- Perhaps? (PDF)
[Opinion] An Obituary for Equity Compensation, d. 2017
Differences in Amended House Bill, Senate Proposal, Place Future of Executive Compensation Changes in Limbo
House-Proposed Tax Cuts and Jobs Act Would Send Executive Comp Back to the Stone Age
Tax Reform Proposal Would Impact Savings Arrangements
New Tax Reform Bill: Major Changes to Executive Compensation Lead Impact on Benefits and Compensation Practices (PDF)
House Bill Could Prompt the Most Significant Changes in Pay Plan Design in a Generation
Proposed Tax Bill Would Make Big Changes to (and Create New Opportunities for) Executive Compensation
Proposed Tax Bill Changes Are Worse Than We First Reported
Companies Can Safeguard Pay Data, with Limits, SEC Staff Says
House Draft of Tax Reform Bill Contains Opportunities and Surprises for Stock Compensation
Employee Benefit Provisions in the Proposed House Tax Bill
Tax Cuts and Jobs Act: Good News for 401(k) Plans, Bad News for Nonqualified Deferred Compensation
U.S. Tax Reform: Death to Nonqualified Deferred Compensation?
House Tax Reform Bill Unveiled (PDF)
Tax Reform Contemplates Changes to Employee Benefits
Proposed Tax Law Would Doom Nonqualified Deferred Compensation as You Know It
Tax Bill Would Change the Face of Executive Compensation
Passage of the Tax Cuts and Jobs Act Would Mean the End of Executive Comp as We Know It
Proposed Tax Bill Has Little Impact on 401(k) Plans But Has Sweeping Changes to Nonqualified Deferred Comp

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