The presentation uses a case study / problem-solution format to illustrate certain critical issues non-profit organizations face with respect to compensation and benefit programs specially designed for highly compensated executives and professionals, including:
- The new 21% excise tax on “excessive compensation” under Section 4960,
- Planning opportunities created by the 2016 Proposed Section 457(f) Regulations,
- Specific issues associated with physician compensation and benefit programs,
- Form 990 disclosure requirements and,
- An actuarial approach to cost / benefit analysis of life insurance-based supplemental savings and retirement programs.