超额补偿最终条例已发出

Bruce R. Hopkins' Nonprofit Counsel Pub Date : 2021-02-09 DOI:10.1002/npc.30831

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摘要

1月11日，财政部和美国国税局公布了对法律(IRC§4960)的最终规定，对大多数类型的免税组织征收消费税，涉及这些组织支付超过100万美元的雇员薪酬和额外的降落伞支付(T.D. 9938)。这些规定的联邦公报公布日期为1月19日。

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Final Excess Compensation Regs Issued

The Department of the Treasury and the IRS, on January 11, published final regulations in amplification of the law (IRC § 4960) imposing an excise tax on most types of tax-exempt organizations in connection with payment of remuneration of employees in excess of $1 million and excess parachute payments by these organizations (T.D. 9938). The Federal Register publication date for these regulations is January 19.

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Bruce R. Hopkins' Nonprofit Counsel

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