There is a general understanding that an element of the small captive insurance company industry is improperly using the tax exemption 831(b) to shield taxable income. In an effort to study and...
Posts about ARTICLE (3):
There are many moving parts when it comes to building a successful company. Managing day-to-day operations, overseeing the development and enhancement of products, cultivating an award-winning...
Target date funds (also known as lifecycle funds) have become increasingly popular in retirement plans. Close to 70% of 401(k) and profit-sharing plans offered target date funds in 2014,...
Incentivizing executives to meet business objectives is one of the most important factors in designing executive benefit packages. A sound plan depends on good governance and well-established...
The fall season can be one of the best times of the year. It’s the start of football season, pumpkin flavored coffees, cooler weather and of course, one of HR’s busiest times of the year – open...
October 21, 2016 MARKET TREND: The competition for executive talent remains high. Various approaches for tying executive compensation to a company’s value can offer effective tools for...
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 sponsored...
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...
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 Reform...
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 accrual...
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...