Same Song Different Verse: Compensation Issues for Tax-Exempt Entities

Executive compensation in tax-exempt organizations involves special considerations beyond those applicable in the for-profit world. Brush up on important considerations specifically for tax-exempt entities when structuring deferred compensation, incentive compensation, severance, vacation, and fringe benefits.

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Related Content

• Supplemental Executive Retirement Agreement (Tax-Exempt Employer 457(f) Plan)
  Use this form to provide nonqualified deferred compensation benefits to employees of tax-exempt entities, in compliance with I.R.C. §§ 457(f) and 409A.

• 403(b) Plan Design and Compliance
  Know your options—and limitations—when implementing or maintaining a tax-exempt entity’s requirement plan featuring tax-sheltered annuities, custodial accounts, or retirement income accounts pursuant to I.R.C. § 403(b).

• Church Plans under ERISA and the Internal Revenue Code
  Learn the ins and outs of the special rules for retirement plans sponsored by churches and certain church-related organizations.

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• Employee Benefits & Executive Compensation Key Legal Developments Tracker
  Stay informed on new developments.
  • New rules issued for mandatory annual reporting by health plans and health insurance issuers of prescription drug and other health services costs. Implementation relief extends initial filing due date to December 27, 2022. 86 Fed. Reg. __ (prepublication draft); see also CMS, Prescription Drug and Health Care Spending Interim Final Rule with Request for Comments.
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• The Practical Guidance Journal Fall 2021 Edition features Environmental, Social, and Governance guidance.
• New Practical Guidance Content
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  • 401(k) Plan Top-10 Year End Laundry List
  • Market Trends 2017-2021: Post-employment Restrictive Covenants
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