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The Impact of the New Tax Law on Executive Compensation (Journal Live)
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The Impact of the New Tax Law on Executive Compensation (Journal Live)

Journal Live programs (formerly On the Call) are approximately 45 minutes long and consist of a short presentation over the telephone followed by a Q&A session. Questions are submitted by e-mailing This format affords attendees the opportunity for interaction with the expert speaker and a knowledgeable, engaged audience.

When: 5/31/2018
12:00 - 12:45 pm ET
Where: Journal Live - audio discussion
United States
Presenter: Paul Schneider, JD, LLM
Contact: Member Services

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Three principal provisions of the Tax Cuts and Jobs Act of 2017 (PL 115-97) affect executive compensation. These provisions expand the application of Internal Revenue Code Section 162(m); impose an excise tax on excess executive compensation and parachute payments paid by tax-exempt organizations; and establish a new form of qualified stock plan. In light of these provisions, the affected taxpayers should review their executive compensation practices and agreements to determine what changes are required in order to comply with, or to take advantage of, such provisions.



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