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Search the News Archive
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7 Matching News Items |
| 1. |
Venable LLP in LexisNexis Practical Guidance
Dec. 27, 2023
20 pages. "This practice note sets out important legal and tax considerations when developing executive compensation arrangements for tax-exempt organizations, including new excise tax rules enacted under 2017 tax reform legislation. It provides guidance on practical steps for attorneys advising their tax-exempt clients on various aspects of executive total compensation packages, including deferred compensation, incentive compensation, severance, vacation, and fringe benefits."
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| 2. |
Venable LLP in LexisNexis Practical Guidance
Dec. 27, 2023
"This practice note explains the application of Internal Revenue Code Section 457A, which restricts the ability of certain tax-indifferent entities (so-called nonqualified entities) to defer compensation for services provided by their service providers. It provides guidance on practical steps for attorneys advising such entities on nonqualified deferred compensation plans."
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| 3. |
Venable LLP in LexisNexis Practical Guidance
Dec. 27, 2023
25 pages. "This practice note discusses the rules that apply when eligible tax-exempt organizations (or their employees) establish tax-sheltered annuities, custodial accounts, or retirement income accounts, as described in Section 403(b) of the Internal Revenue Code.... This practice note has been updated to address significant changes affecting 403(b) plans pursuant to the Secure 2.0 Act[.]"
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| 4. |
Venable LLP in LexisNexis Practical Guidance
Dec. 27, 2023
18 pages. "This practice note describes the requirements for implementing pre-approved plans and advantages, disadvantages, and best practices concerning the implementation and legal review of pre-approved plans."
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| 5. |
Venable LLP in LexisNexis Practical Guidance
Dec. 27, 2023
11 pages. "This practice note discusses the concept of substantial risk of forfeiture (SRF) under sections 83, 409A, 457(f), 457A, 3121(v)(2), and 4960 of the Internal Revenue Code and the different consequences of the failure to achieve a SRF under each such section. SRF is the standard that the [Code] and Treasury Regulations apply to determine when an employee's or an independent contractor's deferred compensation vests, and therefore may be includable in income for the individual (or deductible for the employer or other controlled group member granting the compensation)."
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| 6. |
Venable LLP in LexisNexis Practical Guidance
Dec. 27, 2023
"This practice note discusses pre-approved Internal Revenue Code Section 403(b) plans, including their advantages, legal pitfalls, and other issues that an eligible employer may consider when determining whether to use a pre-approved plan for a new 403(b) plan or convert its existing 403(b) plan into a pre-approved plan."
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| 7. |
Venable LLP in LexisNexis Practical Guidance
Feb. 5, 2024
"Use this checklist to determine which retirement plans can use pre-approved plan documents to satisfy the requirements for preferential tax treatment under the Internal Revenue Code.... The programs available for pre-approved plans are different depending on the type of plan and the type of employer."
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