Mezrah ConsultingSep 19, 20186 minIRS Issues New 162(m) Rules Related to Grandfathered Benefits under Deferred Compensation PlansChanges to 162(m) made by the Tax Act expand the $1 million deduction limit for covered employees at public companies.
Mezrah ConsultingJun 1, 20156 min8 Key Questions for Code 409A ComplianceJune 1, 2015 MARKET TREND: As tax-qualified retirement plans allow income deferral on a fairly limited annual basis, the popularity of...
Mezrah ConsultingAug 1, 20144 minCombination Bonus and Deferral Plan Subject to ERISAAugust 1, 2014 SUMMARY: The Fifth Circuit Court of Appeals held that a deferred compensation plan through which key employees received...
Mezrah ConsultingJun 2, 20143 minIRS Announces New Program to Audit 409A ComplianceJune 2, 2014 SUMMARY: The IRS is getting ready to ramp up enforcement of Section 409A (§409A) compliance with respect to non-qualified...