Category Archives: Compensation

Are Employer Provided Cell Phones Coming Soon to Definition of Compensation

On Friday (Sept. 2, 2011), the IRS released the 2011-2012 Priority Guidance Plan (PGP). 37 items in the PGP relate to retirement plans, and 29 items relate to Executive Compensation, Health Care and Other Benefits, and Employment Taxes. More about … Continue reading

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Senate Passes Lilly Ledbetter Act Addressing Discriminatory Compensation

The Senate has approved S. 181, the Lilly Ledbetter Fair Pay Act of 2009, by a vote of 61-36. This bill has already passed the House and now heads to President Obama for his signature. This Act is interesting for … Continue reading

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Interim CEO is Covered Employee for Purposes of 162(m) Tax Deduction

At what point does a member of a corporation’s board of directors qualify as an “outside director” of purposes of Code section 162(m)(4)(C)(i) after serving as an interim chief executive officer? The IRS answered this question today in Rev. Rul. … Continue reading

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Update to Clarian Health Charging EEs for Unhealthy Practices

Back in August, I wrote about the announcement by Clarian Health that they would be charging employees for unhealthy practices, such as smoking. Daniel Lee, in an article in the Indianapolis Star, reports that Clarian Health has decided to change … Continue reading

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FedEx Cup – A Few More Deferred Comp Details

I recently blogged about the FedEx Cup – a golf championship newly created by the PGA this year where players are awarded points throughout a defined 33-week period. At the end of that period, the 144 players with the most … Continue reading

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PGA Creates a Deferred Comp Plan Called the FedEx Cup

The PGA seems to have wandered into the pension universe with the FedEx Cup, a deferred-compensation-plan-slash-golf-championship where participants are publically awarded allocation points based on how well they finish in golf tournaments. The number of allocation points determines a participant/player’s … Continue reading

Posted in Compensation, Final 409A Regs | 1 Comment

Unhealthy Practice may not make Perfect Compensation

Workforce Management is reporting that Clarian Health has announced it will start fining employees $5 per paycheck, up to a maximum of $25 per paycheck, for engaging in unhealthy practices starting in 2009. The unhealthy practices are listed as having … Continue reading

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