Topic
executive compensation
1,540 published works
Hall Benefits Law Blog
IRS Announces “Compliance Strategy” for Excess Executive Compensation Paid by Tax Exempt Entities
By Anne Hall
The Tax Cuts and Jobs Act (TCJA) enacted in December 2017 created a 21% excise tax on executive compensation in excess of $1 million paid by tax-exempt organizations to certain…
Tax Talks
Regulations on Executive Compensation Excise Tax (Section 4960) for Tax-Exempt Employer and Their Affiliates Finalized
By Seth Safra, Amanda H. Nussbaum, James Huffman, Katrine Magas
Employers that are tax-exempt or have tax-exempt affiliates (for example, a foundation) should pay close attention to a 21% excise tax under Section 4960 of the Internal Revenue Code on…
Not For Profit/Exempt Organizations Blog
Final Regulations on Executive Compensation Excise Tax (Section 4960) Carries Forward Most Concepts from Proposal
By Amanda H. Nussbaum, James Huffman, Katrine Magas, Seth Safra
On January 19, 2021 the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) published in the Federal Register Final Regulations (the “Final Regulations”) interpreting the excise tax…
Compensation & Benefits Blog
Tax-Exempt Executive Compensation Excise Tax Regulations (Section 4960) Finalized
By Seth Safra, Amanda H. Nussbaum, James Huffman, Katrine Magas
Employers that are tax-exempt or have tax-exempt affiliates (for example, a foundation) should pay close attention to a 21% excise tax under Section 4960 of the Internal Revenue Code on…
For Purpose Law Group Blog
Nonprofit Excess Compensation: Final Regulations
The clock was ticking. But the final regulations for IRC section 4960, the excise tax on the “excess compensation” of nonprofit executives, made it into the Federal Register in the…
Employee Benefits
Section 162(m) Final Regulations
On December 18, 2020, the Internal Revenue Service (IRS) released final regulations (the “Final Regulations”) under Section 162(m) of the Internal Revenue Code, as amended by the Tax Cuts and…
Cleary M&A and Corporate Governance Watch
ISS Issues 2021 Updates to Certain Compensation Related FAQs and Policies
By Michael J. Albano, Mary E. Alcock, Caroline F. Hayday, Shelbi Vaughn
At the end of last year, Institutional Shareholder Services (“ISS”) released a handful of updated FAQs on equity compensation plans and compensation policies as well as a slightly updated pay-for-performance…
Cleary M&A and Corporate Governance Watch
IRS Issues Final Section 162(m) Regulations
By Michael J. Albano, Mary E. Alcock, Caroline F. Hayday, Julia M. Rozenblit
On December 18, 2020, the Internal Revenue Service (“IRS”) issued final regulations (the “Final Regulations”) under Section 162(m) of the Internal Revenue Code (the “Code”), as amended by the 2017…
Free Writings + Perspectives
Market Trends 2019/20: Pay Ratio Disclosures
By Michael L. Hermsen, Candace R. Jackson, Kwaku Osebreh
This Market Trends practice note focuses on recent market trends covering the Securities and Exchange Commission’s (SEC’s) pay ratio rulemaking, which was mandated by the Dodd-Frank Wall Street Reform and…
Corporate and Securities Law
ISS Issues Compensation and Equity Compensation Plan FAQs for 2021