Employee Benefits and Executive Compensation Under the One Big Beautiful Bill Act

BARBRI

This CLE webinar will provide employee benefits and executive compensation counsel guidance on applicable rule changes under the One Big Beautiful Bill Act (OBBBA). The panel will discuss key employee benefits and executive compensation provisions and their impact on plan design and compensation arrangements, as well as next steps for employers, attorneys, and advisers.

Description

On July 4, 2025, the OBBBA was signed into law, enacting significant changes that affect employee benefits and executive compensation. Employers and counsel must understand the impact of the new legislation on current benefit arrangements and identify potential opportunities for new benefits and executive compensation arrangements.

The OBBBA provides several provisions impacting employee benefits covering allowable deductions for tips under certain circumstances, deductions for overtime compensation with limitations, changes to HSA and HRA requirements, and other key provisions. Counsel must be able to review current benefit plans and determine how the bill impacts the administration of those plans and what opportunities may be available.

As to executive compensation arrangements, the new bill includes provisions that broaden the application of the aggregation rules under Section 162(m) for deductions for employee compensation, the excise tax for employee compensation of tax-exempt organizations, and other key provisions.

Listen as our panel discusses key employee benefits and executive compensation provisions under the OBBBA and their impact on plan design and compensation arrangements, as well as next steps for employers, attorneys, and advisers.

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