Tag Archives: 2017 Tax Reform Bill

New Tax Law Affects Executive Compensation

The final tax reform bill signed by President Trump on December 21, 2017 makes substantial changes to executive compensation paid by private and public companies and non-profit organizations.  But it could have been worse.  Significant restrictions on nonqualified deferred compensation plans were removed from the final bill.  This article briefly summarizes the major changes: Private Companies:  Employee Deferral of Stock Option Gains The law adds a new Section 83(i) to the Tax Code that, subject to a number of conditions, allows employees to elect to defer the inclusion of income arising from the exercise of stock options and the payment …

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