Subscribe Now!
Free Daily News, Jobs, Webcasts, Discussions
Post and Distribute
Your Jobs
ARPA Webcasts

Featured Jobs

Defined Benefit Actuarial Analyst - CONTRACTOR

Empower Retirement

Empower Retirement logo

DB/DC Administrator

Primark Benefits
(Telecommute / Burlingame CA)

Primark Benefits logo

Client Service Representative

Nexus Administrators, Inc.
(Telecommute / Fresno CA)

Nexus Administrators, Inc. logo

Senior Retirement Plan Administrator

TPS Group

TPS Group logo

Employee Benefits H & W Compliance Consultant

Benefit Comply, LLC

Benefit Comply, LLC logo

Plan Administrator

Aimpoint Pension
(Telecommute / Pompano Beach FL)

Aimpoint Pension logo

Retirement Plan Consultant

DWC - The 401(k) Experts

DWC - The 401(k) Experts logo

Defined Benefit Pension Consultant

The Ryding Company
(Telecommute / Westlake Village CA)

The Ryding Company logo

Defined Contribution Administrator

Primark Benefits
(Telecommute / Burlingame CA)

Primark Benefits logo

Senior Compliance Analyst

Ubiquity Retirement + Savings
(Telecommute / San Francisco CA / AZ / CO / FL / IL / KY / LA / MA / NC / NJ / NV / NY / OH / OR / RI / SC / TN / TX / WA)

Ubiquity Retirement + Savings logo

Sales Support Specialist - Pensions & Benefit Solutions Consultant / Wolters Kluwer
(Telecommute / IL) / Wolters Kluwer logo

Retirement Plan Administration Consultant

(Minneapolis MN)

TSC logo

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon
Webcasts  >  Upcoming   |   Recorded
Conferences  >  Upcoming   |   Grouped by Location
Combined  >  Upcoming   |   Recorded or Upcoming

View More Strafford Webcasts and Conferences

Final Section 4960 Executive Compensation Excise Tax Regulations: Significant Changes for Tax-Exempt Organizations


May 13, 2021
Recorded Online

This CLE webinar will provide ERISA counsel and advisers an in-depth analysis of Final Section 4960 regulations on executive compensation rules and tax-exempt organizations' challenges. The panel will discuss the excise tax for certain organizations, aggregation rules, the 50 percent test for related groups, excess remuneration parachute payments, reporting requirements, and key planning techniques for structuring executive compensation for tax-exempt organizations.


Deferred compensation and other executive compensation plans and arrangements for tax-exempt organizations differ from those of for-profit entities. Section 4960 imposes an excise tax on tax-exempt organizations that pay excessive compensation to certain employees. ERISA counsel must understand complex tax rules, reporting requirements, and available planning techniques when structuring executive compensation for tax-exempt organizations.

On Jan. 19, 2021, the IRS published Final Regulations interpreting the excise tax under Section 4960 on certain executive compensation paid by tax-exempt organizations. Under Section 4960, a tax-exempt organization may be subject to a 21 percent excise tax on excessive compensation paid to employees if such compensation exceeds one million dollars during the tax year or the aggregate present values of an individual's separation payments and benefits equals or exceeds three times their five-year average pay.

Applying Section 4960 involves identifying entities and employees subject to these rules and how parachute payments and aggregation rules can determine if any compensation exceeds the threshold. The final regulations provide several items for tax-exempt organizations subject to the rules, such as the 50 percent percent test for related organizations, covered employees with a few exceptions, and special timing rules for remuneration, amongst other key provisions.

Listen as our panel discusses the application of Section 4960, guidance provided under the final regulations, and practical methods to avoid the 21 percent excise tax.


  1. An overview of final Section 4960 regulations
  2. Entities and employees subject to Section 4960
  3. Aggregation rules
  4. Excess parachute payments
  5. Reporting requirements
  6. Best practices in structuring executive compensation for tax-exempt entities

More Information, How to Register

© 2021, Inc.