Brady Amendment Reverses Course on Deferred Compensation

Überblick


Andrew Liazos said the changes originally proposed to taxing deferred compensation in a first House tax bill draft were ill-conceived. “Forcing companies to rewrite their performance-based pay compensation programs to avoid employees being taxed on compensation that might never be paid, while also satisfying stockholder corporate governance concerns, would not be simple or easy,” Mr. Liazos noted.