EY Policy Perspectives webcast
Understanding the new tax law for executive compensation and employee fringe benefits
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
- 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
- Mike Schoonmaker, Principal, People Advisory Services, Ernst & Young LLP