Executive Benefits at Non-Profits after the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act made significant changes to certain Internal Revenue Code provisions dealing with highly compensated employees. Among these are restrictions (in the form of excise taxes) on compensation of certain highly paid employees of “applicable tax-exempt organizations.”

9 minute read July 01, 2018 at 12:09 AM
By
Lawrence L. Bell
Executive Benefits at Non-Profits after the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act (the Act) was passed by the House and Senate and signed into law by President Trump at the end of 2017. The Act made significant changes to certain Internal Revenue Code (Code) provisions dealing with highly compensated employees.

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