ABA Section of Taxation | 2019 Midyear Review

Employee Benefits Executive Compensation, Fringe Benefits and Federal Securities Law Update

Andrew Liazos will serve as a panelist at this session, which will provide an update on Notice 2018-68 detailing guidance from the Internal Revenue Service on certain aspects of the amended provisions of section 162(m). Panelists will discuss the impact of the guidance on current and future arrangements, including an update on the current understanding of the grandfather rule to existing compensation arrangements. Additionally, the meeting will discuss the anticipated guidance regarding the excise tax on annual compensation paid by all tax-exempt organizations in excess of USD1 million.

Student Loan Repayment Benefits: Options and Issues for Retirement Plans

Andrew Liazos will moderate this discussion, which explores the IRS 401(k) student private letter ruling employer programs has heightened interest employer interest to subsidize student loan debt repayments through qualified retirement plans. This panel will address the matters that an employer should consider before proceeding with a student loan repayment benefit program involving a 401(k) plan, including nondiscrimination, prohibited transaction and the contingent benefit rules and administrative issues with respect to tracking student loan repayments and communicating with employees. The panel will also address efforts to expand the planning concepts from this ruling to other contexts, including ABLE accounts.

Student Loan Repayment Benefits: Options and Issues for Retirement Plans

Jeffrey Holdvogt will serve as a panelist oat this session, which explores the IRS 401(k) student private letter ruling employer programs has heightened interest employer interest to subsidize student loan debt repayments through qualified retirement plans. This panel will address the matters that an employer should consider before proceeding with a student loan repayment benefit program involving a 401(k) plan, including nondiscrimination, prohibited transaction and the contingent benefit rules and administrative issues with respect to tracking student loan repayments and communicating with employees. The panel will also address efforts to expand the planning concepts from this ruling to other contexts, including ABLE accounts.