See AllMelissa Ostrower in the News
- February 22, 2019
SHRM
Melissa Ostrower and Suzanne G. Odom Author "IRS Provides Guidance on Excess Executive Pay at Tax-Exempt Organizations"
February 22, 2019Melissa Ostrower and Suzanne G. Odom author "IRS Provides Guidance on Excess Executive Pay at Tax-Exempt Organizations," published by SHRM. Subscription may be required to view article Read More
- January 17, 2018
SHRM
Alec Nealon and Melissa Ostrower Author "Responding to the Tax Act's Executive Compensation Changes"
January 17, 2018Alec Nealon and Melissa Ostrower author "Responding to the Tax Act's Executive Compensation Changes," published by SHRM. Subscription may be required to view article Read More
- January 3, 2018
Law.com
Melissa Ostrower Discusses What the New Tax Bill Means for Executive Compensation Plans
January 3, 2018Melissa Ostrower discusses the new tax bill and upcoming changes for executive compensation in "Inside Track: Will New Tax Law Wipe Out GC Bonuses?" published by Law.com. Subscription may be required to view article Read More
See AllPublications
- January 24, 2019
IRS Notice 2019-9 Provides Interim Guidance for Tax-Exempt Organizations Paying Excess Executive Compensation
January 24, 2019The IRS has released a technical interim guidance on Section 4960, which was added to the Internal Revenue Code of 1986, as amended, as part of the Tax Cuts and Jobs Act. Very generally, Section 4960 imposes an excise tax in an amount equal to the corporate tax rate (currently, 21 percent) on that portion of a covered employee’s pay that... Read More
- December 7, 2017
Tax-Exempts and Public Companies Beware – Major Changes to Executive Compensation Tax Rules Loom
December 7, 2017On December 2, 2017, the U.S. Senate passed its version of the Tax Cuts and Jobs Act (the “Senate Bill”). Our Benefits Law Advisors blog previously discussed some of the major provisions of a draft House of Representatives version of the bill. The House version subsequently underwent significant changes, including removal of... Read More
- June 17, 2016
Healthcare Subsidies for Grad Students: An ACA Conundrum
June 17, 2016Colleges and universities historically have provided graduate student employees (e.g., teaching assistants) with a stipend or reimbursement to help defray (or even fully cover) the cost of their medical coverage under the student health plan. Competing guidance from the Departments of Health and Human Services (“HHS”), Labor... Read More
See All Webinars
- Watch Now
Archived
Navigating Employment, Labor and Benefits Integration Issues in Media Industry Mergers and Acquisitions
October 17, 2018 - 1:00 PM to 2:30 PM ESTWatch Now
Credits: Continuing education credit was offered for the live broadcast of this seminar.
You cannot earn credit for watching the archived webinar.
- Watch Now
Archived
Workplace Law Under President-Elect Donald Trump: The New Administration’s Anticipated Impact on Employment Practices Liability
December 16, 2016 - 11:00 AM to 12:00 PM ESTWatch Now
See AllBlog Posts by Melissa Ostrower
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Interim IRS Guidance Addressing Taxation Impact of Transportation and Parking Fringe Benefits Creates Planning Opportunities for Employers
February 4, 2019 In Notice 2018-99, the Internal Revenue Service sets forth interim guidance for taxpayers to determine parking expenses for qualified transportation fringes (QTFs) that are nondeductible and for tax-exempt organizations to determine the increase in unrelated business taxable income (UBTI) attributable to nondeductible parking expenses. T Read More
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New Interim Guidance for Tax-Exempt Organizations Paying Excess Executive Compensation
January 24, 2019 As we previously reported, under the Tax Cuts and Jobs Act, starting in 2018, tax-exempt organizations are subject to a 21% excise tax on (i) remuneration exceeding $1 million paid to a “covered employee” in a tax year, and (ii) any “excess parachute payment” paid to a covered employee. The IRS has recently published Notice...… Read More
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IRS Announces Filing Extension for Furnishing 2018 Forms 1095-B and 1095-C and Continued Good Faith Transition Relief
November 30, 2018 In IRS Notice 2018-94, the IRS announced an extension for furnishing 2018 IRS Forms 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage), from January 31, 2019, to March 4, 2019. Read More