Tax Cuts and Jobs Act of 2017: Impact on Executive Pay of Tax-Exempt Organizations

Overview


Mary Samsa authored this bylined article on the new excise tax on nonprofit executive pay over a certain threshold. “Now is the time for tax-exempt organizations to identify who their covered employee group is . . . and review every component of their compensatory offerings to each covered employee to determine whether any opportunities exist for redesigning or restructuring the underlying arrangement,” she wrote.