October 14, 2016 When complete, rows of cabanas and barbecue grills will surround an 8-lane competitive-sized swimming pool – flanked by an expansive wading pool, spa,...
August 9, 2016 On June 21, 2016, the Treasury Department issued long-awaited proposed regulations under Code Section 457(f) regarding nonqualified deferred compensation arrangements...
August 8, 2016 The IRS recently issued proposed regulations supplementing the existing regulations and guidance on the application of Code Section 409A to nonqualified deferred...
February 2017 Mezrah Consulting is proud to support our community through sponsoring and attending various charitable events. Below are a few recent contributions that we have made...
March 23, 2016 There continues to be serious concern over the compensation of certain public company executives. The SEC’s proposed rules, stemming from the Dodd-Frank Wall Street...
June 1, 2015 MARKET TREND: As tax-qualified retirement plans allow income deferral on a fairly limited annual basis, the popularity of nonqualified deferred compensation (“NQDC”)...
February 3, 2015 SUMMARY: The Administration’s 2016 Budget renews many prior proposals relating to retirement plans and adds a few new provisions, including (1) limiting the total...
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...
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...
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...
January 2, 2014 SUMMARY: On December 10, 2013, the Office of the Comptroller of the Currency, Federal Deposit Insurance Corporation, Board of Governors of the Federal Reserve System,...