IRS Issues Guidance on 162(m) Grandfathering Rules

Fulcrum Partners Executive Benefits News

Following up on the release, last week, (August 21, 2018) of Guidance on Section 162(m) of the Federal Tax Code, we are sharing the initial reactions of Attorney Mike Melbinger, Partner in the Chicago offices of Winston & Strawn, LLP. Below are excerpts from two of Mike’s posts about this timely topic, previously published in the Executive Compensation Blog, and …

How Deferred Comp Plans Can Help Pass-Through Businesses, a New Report

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

Fulcrum Partners is releasing a new report designed to provide insights to pass-through businesses, S-Corporations, partnerships, and LLCs. Organizations such as S-corporations, partnerships, limited liability partnerships (LLP), or limited liability corporations (LLC) that have elected to be taxed as a partnership, are taxed as a pass-through entity. In many cases, a nonqualified deferred compensation plan can help solve the organization’s …

How New Tax Code Sec. 199A May Have Applications for Public Companies or Large Pass-Through Companies

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

The following is a blog post by Winston & Strawn LLP Partner, Ruth Wimer and is republished here with permission of The Executive Compensation Blog Possible Compensation Planning Opportunities in New Code Sec. 199A As most readers know, last year’s Tax Cuts and Jobs Act created a new Code Sec. 199A, providing a generous 20% deduction for individual taxpayers to …

SEC Relaxes Rule 701(e) Reporting Requirements for Private Company Stock Plans

SEC Relaxes Rule 701 Reporting Requirements for Private Company Stock Plans

Fulcrum Partners Executive Benefits News

Fulcrum Partners is pleased to share 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. We share his comments below: Rules Changes Regarding Private Company Stock Plans On July 18, …