October 24, 2014 SUMMARY: The IRS has issued final regulations implementing Code Section 162(m)(6)—the Affordable Care Act $500,000 limit on the deductibility of compensation paid to...
Posts by Mezrah Consulting:
August 1, 2014 SUMMARY: The Fifth Circuit Court of Appeals held that a deferred compensation plan through which key employees received annual bonuses and were able to defer both bonuses...
June 2, 2014 SUMMARY: The IRS is getting ready to ramp up enforcement of Section 409A (§409A) compliance with respect to non-qualified deferred compensation arrangements. This new...