Level Tax on Excess Compensation & UBIT on Fringe Benefits - McDermott Skip to main content

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.

Dig Deeper

Miami, FL / In-person / March 4-5, 2026

HPE Miami 2026

New York, NY / Speaking Engagements / December 8 – 9, 2025

The NYU SPS Annual Institute on State and Local Taxation

New York, NY / Speaking Engagements / December 3-4, 2025

ACI’s 15th Annual New York Forum on Economic Sanctions

Coral Gables, FL / Speaking Engagements / November 12-14, 2025

Consero's Chief Privacy Officer Forum 2025

Washington, DC / Speaking Engagements / November 12-14, 2025

Privacy + Security Forum Fall Academy 2025