ARTICLE
29 December 2025

One Big Beautiful Bill Act, Part 3: Executive Pay IRC 162 Changes, Alternative Minimum Tax Considerations, And The New Section 4960 Landscape (Podcast)

MB
Mayer Brown

Contributor

Mayer Brown is an international law firm positioned to represent the world’s major corporations, funds, and financial institutions in their most important and complex transactions and disputes.
Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation.
United States Employment and HR
Ryan J. Liebl’s articles from Mayer Brown are most popular:
  • within Employment and HR topic(s)
  • in United States
  • with readers working within the Law Firm industries

Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Ryan Liebl, Hillary August, and Stephanie Vasconcellos who provide insight into the benefits and compensation specifics of this new legislation. Part 3 spotlights updates in the One Big Beautiful Bill Act impacting executive compensation, including a summary of the further expansion of the application of the limitation deduction in Code Section 162(m) for certain companies, the further expansion of the application of the excise tax on nonprofits for executive compensation paid to certain covered employees, and the changes in alternative minimum tax and the importance of the alternative minimum tax to employers who grant incentive stock options. Tune in for clear and actionable takeaways you can use with your leadership team, your HR team, and your workforce.

 

Visit us at mayerbrown.com

Mayer Brown is a global services provider comprising associated legal practices that are separate entities, including Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England & Wales), Mayer Brown (a Hong Kong partnership) and Tauil & Chequer Advogados (a Brazilian law partnership) and non-legal service providers, which provide consultancy services (collectively, the "Mayer Brown Practices"). The Mayer Brown Practices are established in various jurisdictions and may be a legal person or a partnership. PK Wong & Nair LLC ("PKWN") is the constituent Singapore law practice of our licensed joint law venture in Singapore, Mayer Brown PK Wong & Nair Pte. Ltd. Details of the individual Mayer Brown Practices and PKWN can be found in the Legal Notices section of our website. "Mayer Brown" and the Mayer Brown logo are the trademarks of Mayer Brown.

© Copyright 2025. The Mayer Brown Practices. All rights reserved.

This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

[View Source]

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More