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AICPA ENGAGE 2018


TAX1827 - The Impact of "US Tax Reform" on Compensation and Employee Benefits


Jun 14, 2018 11:15am ‐ Jun 14, 2018 12:05pm

Standard: $49.00

Description

"US Tax Reform" has a significant impact on the treatment of employee compensation and benefits, including executive compensation, fringe benefits, retirement plans and new rules for tax-exempt entities. The new law has consequences for both employers and employees. This session will provide an overview and analysis of the changes.

Learning objectives:

• Identify the tax consequences to employers and employees regarding new rules surrounding fringe benefits

• Interpret the impact of changes to the §162(m) $1 million deduction limit for public companies, including transition relief

• Analyze a new opportunity to defer taxation on stock options and restricted stock units

• Appraise the impact on tax-exempt organizations, including the 21% excise tax on highly compensated employees

Speaker(s):

Tags: TAX

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