EBP1951. Revival of Pension Plans for Executives

Track: 
Industry Update
Field of Study: 
Taxes
CPE Credit: 
1.0
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of qualified retirement/ERISA plans. General employee benefit plan experience.

Tuesday, May 7, 2019
 
2:55PM-3:45PM

Session covers the use of pension plans as a tool for mitigating the impact of section 162(m), section 4960, and allowing for access to the section 199A deduction for a specified service trade or business.

Learning Objectives:

  • Analyze the treatment of qualified plans as income for purposes of section 162(m), section 4960, and section 199A.
  • Determine strategies for addressing the various issues that may arise.


SESSION SPEAKER(S)

JD
Principal | Ernst & Young LLP
CPA, JD, LL.M.
Tax Managing Director | KPMG LLP