Global Rewards Services (formerly Compensation and Benefits) Alerts
Tax Reform and 162(m) - This slip sheet focuses
on section 162(m) and its potential implications on performance-based
New law takes a bite out of deductions - This article discusses the numerous deductions that the H.R. 1 limits or eliminates.
Summary of expenses subject to section 274 limits and disallowances - This article is a table showing limits and disallowances.
A new paradigm for equity deferrals in private
companies - Section 83(i) elections - This article discusses the
challenges that private companies face by the illiquid nature of their
equity when recruiting and retaining talent.
H.R. 1 section 162(m) changes and tax provision review implications - This article discusses the recently enacted H.R. 1, which includes several significant changes that impact the section 162(m) deduction limitation for compensation paid to named executives of publicly traded companies.
Revisions to section 162(m) bite as hard as they
bark - This article discusses the recently signed H.R. 1, which
makes several sweeping changes to section 162(m). This alert
summarizes those changes and the potential impact on publicly held
corporations that maintain incentive-based compensation programs and
similar arrangements for their key employees and executives.
The Potential Tax Reform Impact on under the House Ways and Means Committee’s Tax Cut and Jobs Act on Various Compensation and Benefits Related Programs - This article discusses significant changes the TCJA proposes to compensation and employee benefit arrangements as well as significantly expanding the compensation and benefit deduction limitations under sections 162(m) and 274.
BEPS Action 7, the Changing Definition of Permanent Establishment: A Guide for HR & Mobility Professionals - This article provides some general background on permanent establishment and how the changes in Action 7 can affect the HR and Mobility functions.
Section 162(m) Compensation Arrangements Provide Design Flexibility
While Preserving Deductions
This article discusses the plan design of performance-based incentive compensation paid to covered employees of public corporations and how it can be challenging to accommodate flexibility in plan design while also preserving tax deductibility under Code Section 162(m).
Is The Free Lunch Really Free? Tax Issues When Providing Employee Meals - This article discusses the potential tax issues for an employer when providing employer-provided meals to their employees.
face the realities of a location-flexible workforce
A highlight of some of the key tax-related issues of flexible work arrangements across multiple tax jurisdictions.
U.S. Country-by-Country Reporting Rules - HR/Mobility aspects of BEPS Action 13 - Country-by-Country Reporting and its impact on U.S.-headquartered companies.
New overtime rules affect millions - On December 1, 2016, new overtime rules under te Fair Labor Standard Act will take effect and will change the way employers manage many of their employees.