Nonprofit & Exempt Organization Executives & Employees: New IRS Guidance on Deferred Compensation

Stefan Smith spoke at the CLE Webinar, Nonprofit & Exempt Organization Executives & Employees: New IRS Guidance on Deferred Compensation, on February 8, 2018.

This CLE webinar provided employee benefits and ERISA counsel with a thorough and practical guide to the new IRS guidance on deferred compensation for nonprofit and exempt organization executives and employees. The panel discussed critical structuring changes to Section 457(f) and define the additional opportunities and challenges for exempt organization directors and professionals to consider in structuring deferred compensation plans.

Key topics that were discussed: 

• How do the new regs interpret participation in a noncompete covenant in terms of whether an SRF exists? 
• How do the new regulations differ from Section 409A rules on “rolling risk of forfeiture?”
• What provisions do the new regs make for short-term deferrals on existing plans? 
• How do the new regulations allow for deferral of current base salary and under what circumstances? 
• Evaluating whether a plan falls under both 409A and 457(f)

For more information, please click here.