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New Sections 4960 and 512(a)(7): The Entity Level Tax on Excess Compensation and UBIT on Certain Fringe Benefits

New Sections 4960 and 512(a)(7): The Entity Level Tax on Excess Compensation and UBIT on Certain Fringe Benefits

Overview


Partner Ralph E. DeJong acted as moderator for a panel discussion at the 2018 ABA Section of Taxation May Meeting. The panel discussed the new law regarding executive compensation and the income tax on certain employee fringe benefits.

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