EY - Understanding the new tax law for executive compensation and employee fringe benefits

EY Policy Perspectives webcast

Understanding the new tax law for executive compensation and employee fringe benefits

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The passage of the Tax Cuts and Jobs Act causes both immediate and long-term changes to the taxation and deduction of employee fringe benefits and executive compensation.

These changes require analysis and engagement by companies’ tax departments and C-suites.

Join Ernst & Young LLP professionals as we explain the final provisions, their implications and potential strategies to consider in the new tax landscape. The following topics will be discussed:

  • Analysis of the changes to the Section 162(m) $1 million dollar deduction limit, including application of the binding contract exception, determining the covered employees and expansion of the publicly held company definition
  • Deduction rules for post-year-end pension contributions
  • Changes to fringe benefit and related provisions, including transportation fringes and business entertainment expenses for employees

Panelists


  • Christa Bierma, Principal, National Tax Compensation & Benefits, Ernst & Young LLP
  • Catherine Creech, Principal, National Tax Compensation & Benefits, Ernst & Young LLP
  • Helen Morrison, Principal, National Tax Compensation & Benefits, Ernst & Young LLP

Moderator


  • Mike Schoonmaker, Principal, People Advisory Services, Ernst & Young LLP