The recent presidential election has tax professionals busy analyzing predicted (and hoped for) tax reform proposals, including the potential reduction in the top marginal rates for individuals. It is unclear whether and when rates will be reduced, and how soon thereafter rates may creep up again, but tax rate proposals invariably lead to discussions relating to the timing of compensation payments.
Section 409A Considerations in Light of Tax Rate Reform
By William R. Pomierski on December 21, 2016
Posted In Executive Compensation