Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions

December 22, 2017

On December 22, 2017, the tax reform bill, informally known as the Tax Cuts and Jobs Act (the “Act”), was signed by President Trump. As we noted in our prior OnPoint (available here) with respect to earlier versions of the legislation, the Act makes a number of changes to the tax rules governing tax-qualified retirement plans, executive compensation, miscellaneous employee benefits and health care. Although the final Act does not go as far as some of the earlier versions, there are still significant changes in these areas.

Read "Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions."