Social Media Ideas for Deferred Compensation Programs

Severance as Deferred Compensation- What You Need to Know About Code Section 409A and Its Exemptions

Massachusetts Appeals Court Rejects Retired Chiefs’ Claim for Unused Comp Time

Two retired Boston chief officers will not receive additional compensation for unused comp time after the Massachusetts Appeals Court ruled that the City of Boston had no contractu...

From Bonus Committees to Black Box Pay, How Law Firms Are Easing Comp Concerns

Law firms are evaluating changes that could alleviate concerns from pay cuts, including reduced pay-system transparency and separate “bonus committees to further distinguish base...

When Personal Security Is a Perk: SEC Reporting and Income Tax Implications for Corporate Security Benefits

Early retirement incentives to reduce department operating budgets

If a public servant who has been approved for early retirement made $100,000, then the department's budget would be reduced by $50,000

Delayed Pay, Real Discipline: A Lesson From TDY

Early in my career, I went on a TDY assignment that came with a generous per diem. On paper, it looked like a financial win. There was just one catch—I wasn’t going to receive that...

Delaware approves automatic retirement savings enrollment for new workers

Newly hired Delaware state employees would be automatically enrolled in the state's deferred compensation retirement savings program under legislation approved by the Delaware Gene...

Debevoise Creates Bonus Pool for Partners, Modifying Comp System

Firm presiding partner Peter Furci said the firm looks to use the fund to retain talent as well as expand via the lateral market in funds, finance and M&A, among other areas.  ...

What Bobby Bonilla Day Can Teach Us About Deferred Compensation

Bonilla’s annual Mets payday is a reminder that details matter. Deferred payments do not make tax disappear, but they can change when income is taxed.

Compensation in Flux: Crypto Pay, EU Transparency, and the Latest U.S. State Laws

The global compensation landscape is evolving at an extraordinary pace. From digital assets entering payroll discussions to sweeping transparency mandates on both sides of the Atla...

IRS Guidance Section 127 Education Assistance Programs: 2024 vs. 2026

The Cash Balance Plan a 58-Year-Old Solo Consultant Is Using to Shelter $312,000 a Year From Federal Tax

Handling Bonuses and Special Payrolls

Bonuses are a great way to recognize employees, celebrate milestones, and reward performance. Whether it is a holiday bonus, retention incentive, referral reward, or performance pa...

Economic Risk of Loss and Conditional Deficit Restoration Obligations

Chief Counsel Advice Memorandum Number: 202628009, Office of Chief Counsel, Internal Revenue Service (Written: May 29, 2026, Redacted Version Released: July 10, 2026) The ma...