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Meridian Compensation Partners has a singular focus: to provide the most effective solutions and independent advice in executive compensation and corporate governance consulting.

With over sixty-five associates in eleven offices in the US and Canada, Meridian provides top management, boards and compensation committees with core services that include board level advisory services, compensation program design, research and competitive market intelligence on executive pay and governance matters.

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Latest Insights

Amendments to Senate Tax Proposal Affects Executive Compensation Provisions

Following the lead of House Republicans, on November 14, 2017, the Senate Finance Committee amended the Senate tax reform bill to eliminate the proposed change in the tax treatment of nonqualified deferred compensation plans, including stock options. These provisions are now omitted from both the House and Senate bills. Separately, the Finance Committee added a transition rule to the proposed changes to Section 162(m) of the Internal Revenue Code (“Code”).

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Elimination of Proposed Change in Tax Treatment of Nonqualified Deferred Compensation Both the initial House and Senate tax reform bills would have required nonqualified deferred compensation (NQDC) to be subject to tax when such compensation is no longer subject to…

Senate Proposal on Tax Reform

On the heels of the House tax proposal, the Senate Republicans released their own tax reform proposal on November 9, 2017. The Senate tax proposal departs from the House Republicans’ tax proposal in several significant respects, including with regard to the effective date of the change in corporate tax rates. Generally, the Senate Republicans’ proposed changes to the Internal Revenue Code (“Code”) would be effective for tax years beginning after 2017. However, under the Senate tax proposal, the change in the corporate income tax rate would first become effective in 2019, while under the House tax proposal this change would first become effective in 2018.

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We expect further changes to be made in both the House and Senate tax proposals. Ultimately, any differences between the House and Senate proposals would need to be addressed during the reconciliation process. This Update first summarizes the Senate tax…

House Tax Bill Amendment Removes Controversial Provision on Nonqualified Deferred Compensation

The House Ways and Means Committee amended the House tax reform bill to eliminate the proposed and potentially sweeping changes to the tax treatment of nonqualified deferred compensation plans and certain equity awards.

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This means that the current tax law treatment of nonqualified deferred compensation and equity awards, such as RSUs, PSUs, SARs and nonqualified stock options, remains unchanged. However, the House tax bill changes to Section 162(m) of the Interal Revenue Code…

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