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AICPA National Tax & Sophisticated Tax Conferences with Private Foundation Summit 2020

NTA2029 - Compensation & Benefits

‐ Nov 17, 2020 4:50pm

The Tax Cuts and Jobs Act changed the section 162(m) rules related to the limitation on a public company’s annual compensation deduction of $1 million for each covered employee. In addition, it also created section 4960, which places an excise tax on a tax-exempt entities’ excess executive compensation for each covered employee. During this session, the speakers will provide an update on current developments in these areas, including an overview of the proposed regulations.

Learning Objectives:

  • Identify changes to the tax deduction of executive compensation for public companies
  • Understand new section 4960, which created a tax on excess executive compensation on tax-exempt entities



Concurrent Session (Online)

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