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Tax Cuts and Jobs Act portends big changes to executive pay practices

Jaclyn Jaeger | November 29, 2017

The Senate Finance Committee and the House of Representatives have each proposed their own versions of the Tax Cuts and Jobs Act, and both portend dramatic changes to executive compensation and employee benefit practices.

On Nov. 20, the Senate Finance Committee released its own version of the Tax Cuts and Jobs Act, containing proposals modifying certain executive compensation provisions of the Internal Revenue Code. Generally, its version is substantially similar to the House of Representatives’ version of the Tax Cuts and Jobs Act as it concerns executive compensation provisions. The House version (H.R. 1) was released Nov. 2, modified by the House Committee on Ways & Means on Nov. 10, and passed by the House on Nov. 16.

Both the House version and the Senate Finance Committee’s proposed version include proposals to:

  • Create a new Section 83(i) that...
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