Navigating Section 162(M) in Deferred Compensation Plans

Listen to a live webinar on how to best navigate Section 162(m) with deferred compensation plans recorded on November 18th.

The presentation reviews new tax planning opportunities created by recent legislation. The following topics are covered:

  • The 2017 Tax Cuts and Jobs Act (the “2017 Act”) modified Internal Revenue Code Section 162(m) which increased the number of companies subject to Section 162(m), increased the number of covered employees at each company, and eliminated the exemption for performance-based compensation and commissions in excess of $1 million.
  • Now that several years have passed since the 2017 Act, more compensation is subject to Section 162(m) limits as grandfathered employment agreements begin to expire.
  • This webinar will highlight a new tax planning opportunity for companies who already sponsor a voluntary deferred compensation plan.

Featured Presenters: Trevor Lattin of EBS, Chris Rich of EBS, and Jeff Roberts of StockShield.