ARPA doubles, for publicly traded companies, the number of employees subject to the annual $1 M compensation deduction limit.
Driving Stronger Financial Results with ICOLI
Insurance companies have diversified their overall risk/return profile to increase earnings & have added ICOLI, Insurance Company Owned Life Insurance. #Readmore
The Evolving Use of Clawback Provisions in Corporate America
Clawback provision in corporate America may be changing. Here’s why (and how) #ReadMore
5 FAQs About NQDC Plans
5 FAQs About NQDC Plans answered by the team at Fulcrum Partners #Readmore
Tax Code Section 162(m) Grandfathering Rules Re: Account Balance Plans and Non-Account Balance Plans
Deep Dive: 162(m) grandfathering rules for account balance plans & non-account balance plans.
Executive Compensation, Stock Awards, and Alternatives
Recently executive compensation specialist, Attorney Mike Melbinger shared an in-depth look at what he appropriately termed, “what not to do” when it comes to a corporation awarding stock to its senior executives.
Executive Compensation IRC Sec 162(m) Regulations Finalized
The IRS & Treasury Dept. have published FINALIZED executive comp IRC Sec. 162(m) guidelines. Here’s what’s changing…
Rabbi Trust Put to the Test: Ruby Tuesday
If you are trusting a Rabbi Trust to protect your retirement savings, then you might have been a little taken aback last month if you read the headline, “Ruby Tuesday Tells Court (And Retirees): ‘Pension Funds Are Ours.” In his article published in entirety below, Attorney Mike Melbinger does (as always) a thorough job breaking down the sequence of events impacting the Ruby Tuesday nonqualified plan participants.
What is a Long Term Incentive Plan and How Does it Work?
A long term incentive plan (LTIP) is a deferred compensation strategy that helps employers retain valued talent by rewarding employees for meeting specific performance goals. The goals, determined by the company as key to the organization’s success, may or may not be tied to the price of company stock shares or the company’s value.
Section 409A Meets 162(m) and Some NQDC Plans May Need to be Amended by December 31
Thank you, Mike Melbinger, for the following in-depth update on a problem no one apparently saw coming. We’ve enclosed below the full text of Mike’s article published on December 2, 2020: “Section 409A Meets 162(m) and Some Deferred Compensation Plans and Agreements May Need to be Amended by December 31,” followed by his additional postscript article published shortly thereafter.
