Loan & Distribution Specialist AimPoint Pension
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Compass
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AimPoint Pension
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Impact of Tax Reform on Executive Compensation and Employee Benefits (PDF)
McDermott Will & Emery [Guidance Overview] Feb. 28, 2018 16 presentation slides. Topics include: [1] Key changes under Tax Cuts and Jobs Act; [2] Transition rule under Tax Cuts and Jobs Act; [3] Original transition rule and interpretation; [4] 'Negative discretion' under bonus plans; [5] Material modification; [6] Nonqualified Deferred Compensation (NQDC); and [7] Potential changes to incentive compensation practices. |
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