Featured Jobs
|
Regional Vice President, Sales MAP Retirement
|
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
Sentinel Group
|
|
BPAS
|
|
MAP Retirement
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
Retirement Relationship Manager MAP Retirement
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
Pattison Pension
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
IRS Proposes New 162(m) Regulations
Debevoise & Plimpton LLP 
[Guidance Overview] Jan. 24, 2025 "The proposed regulations define 'employee' using Section 3401(c), which includes both common-law employees and corporate officers.... The determination of which employees are among the five highest-compensated tracks tax principles, rather than SEC principles ... The proposed rules also apply the current Section 162(m) affiliated group rules to determinations of the five highest-compensated employees for each taxable year." MORE >> |
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |