Tax-Exempt Organizations Face New Tax Penalty on Excess Compensation — Due Diligence and Minimization J. MARC FOSSE and SERENA AISENMAN, February, 2018 The “Tax Cuts and Jobs Act” added a new 21% tax penalty Read More »
Tax Reform Provisions Affecting Employer-Provided Compensation and Benefits J. MARC FOSSE, December 27, 2017 The Tax Cuts and Jobs Act (the “Act”) recently signed into law affects many Read More »
Section 409A Relief for Tax Payments from Section 457A Plans J. MARC FOSSE and YATINDRA PANDYA, December 20, 2017 On December 8, 2017, the Internal Revenue Service (the IRS) released Read More »
Nonqualified Deferred Compensation Plans May Need to Be Updated for Revised Claims Regulations Relating to Disability Determinations J. MARC FOSSE, August 2017 While nonqualified deferred compensation plans (“Nonqualified Plans”) are generally exempt from most of the substantive Read More »