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Searching Content indexed under Employee Benefits & Compensation by Kelsey A. O'Gorman ordered by Published Date Descending.
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IRS Provides Guidance On New Definition Of "Covered Employee" Under Code Section 162(M)
On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code 162(m) by the Tax Cuts and Jobs Act of 2017 affect the deductibility of their compensation arrangements.
United States
12 Sep 2018
2
Non-Qualified Retirement Plans & Divorce: You May Be Able To Honor DROs, But Should You?
You probably already know that employers are required to honor qualified domestic relations orders regarding the division of qualified retirement plan benefits (such as 401(k) balances) when an employee gets divorced.
United States
12 Sep 2018
3
Code Section 162(M) Changes – What You Should Be Thinking About Now
Learn the new rules for who is a "covered employee" and keep track of these individuals because "once a covered employee, always a covered employee"!
United States
9 Jan 2018
4
SEC Issues Additional Guidance On CEO Pay Ratio Rule
On September 21, 2017, the U.S. Securities and Exchange Commission (SEC) released several items that provide additional guidance on the CEO Pay Ratio Rule (the "Rule")
United States
2 Oct 2017
5
SEC Staff Issues Guidance On Pay Ratio Disclosure Rules
The staff of the Securities and Exchange Commission's Division of Corporation Finance (the staff) issued new compliance and disclosure interpretations (C&DIs) on October 18, 2016.
United States
11 Nov 2016
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