Checking contract

Unpacking Proposed Regulations by IRS and the Treasury Department on Changes to Section 162(m)

Fulcrum Partners. Executive Benefits News

Winston & Strawn Partner Michael Melbinger continues his analysis of the proposed regulations that have been issues by the Internal Revenue Service (IRS) and the Treasury Department on changes to Tax Code Section 162(m). The following article first appeared on the  Executive Compensation Blog on January 13, 2020, and is republished here with the author’s permission. #executivecomp #fulcrumpartners #IRS #162m

2 compensation committee reminders

2 Compensation Committee Reminders from the Executive Compensation Blog

Fulcrum Partners. Deferred Compensation News

The Deferred Compensation News blog is pleased to share insights from Attorney Michael S. Melbinger , Partner Winston Strawn LLP. Mike offers two reminders for compensation committees about their independence and charters. INDEPENDENCE As the annual meeting approaches, many boards think about the composition of their committees. Regarding the compensation committee, boards are asking whether they still need to satisfy the …

Tax Code Section 162(m): You May Still Have Options for Grandfathering Protection

Tax Code Section 162(m): You May Still Have Options for Grandfathering Protection

Fulcrum Partners Executive Benefits News

Winston & Strawn Attorney Mike Melbinger, author of the Executive Compensation Blog reflects on the nuances of Grandfathering Protection under the revised Tax Code Section 162(m). Don’t Abandon All Hope of Grandfathering Protection Under Section 162(m) In the Inferno, the first part of Dante Alighieri’s Divine Comedy, the inscription “abandon hope all ye who enter here” appears at the entrance to Hell. This …

checklist 2589418 1280

9 Compensation Strategies that May Limit the Impact of Sec 162(M)

Fulcrum Partners. Executive Benefits News

Winston & Strawn Attorney Mike Melbinger, author of the Executive Compensation Blog, has identified 9 compensation strategies that may help organizations and executives in responding to/and adjusting for the changes to Tax Code Sec 162(M). He’s published this list in his post, “Time to Make (or at Least Consider) Compensation Adjustments for 162(m) Changes”. We are sharing the 9 compensation …

photo 1475650522725 015d35677789

Deductible Compensation Under the “New” Sec. 162(m)

Fulcrum Partners. Executive Benefits News

As attorney and author of the Executive Compensation blog, Mike Melbinger, looks more closely at the recent IRS guidance on the revisions to Tax Code Sec. 162(m), we continue to share his insights here on Fulcrum Partners News. To better understand the new tax laws and the related guidance recently published by the IRS, review Rethinking Executive Compensation While Awaiting …

photo 1450101499163 c8848c66ca85

162(m) Grandfathering Rules: Will Your Auditors Be Asking?

Fulcrum Partners. Executive Benefits News

The recent publication of IRS Guidance on Tax Code Section 162(m), has led to commentary and discussion, especially regarding the guidance provided on 162(m) grandfathering rules. As part of our commitment to provide valued insights, we share this update from the Executive Compensation Blog. Some of the Twists and Turns of the 162(m) Grandfathering Rules Publishing date: Aug 23, 2018 …

photo 1455612693675 112974d4880b

Guidance on Tax Code Section 162(m) Issued by IRS

Fulcrum Partners. Executive Benefits News

The IRS has issued guidance on Section 162(m) of the Federal Tax Code as amended by P.L. 115-97, the law generally known as the, “Tax Cuts and Jobs Act.” You can read the notice, which was published August 21, 2018, in entirety, here: Notice 2018-68. The information released this week primarily focuses on the amended rules for identifying covered employees …

photo 1507182329561 0f81efc918d4

After Your Annual Meeting, What’s Your Next Critical Step?

Fulcrum Partners. Executive Benefits News

Fulcrum Partners shares important insights from Michael S. Melbinger, a partner in the Chicago offices of Winston & Strawn LLP. Mike practices exclusively in the area of executive compensation and employee retirement benefit issues for corporations, boards of directors, partnerships, executives, and fiduciaries. You should always consult your legal and tax advisors, in addition to your discussions with the experienced …

Fulcrum Partners and BDO Report on IRC Section 162(m) Impact on Executive Compensation

Fulcrum Partners. Fulcrum Partners Media Releases, Executive Benefits News

Click to view full report: Rethinking Executive Compensation While Awaiting Section 162(m) Guidance. FOR IMMEDIATE RELEASE PONTE VEDRA BEACH, FL — (March 14, 2018) As individuals and organizations across the U.S. assess the impact of the federal government Tax Cuts and Jobs Act that went into effect on January 1, 2018, some are reaping the benefit of tax reductions, while other …