• videocam Live Webinar with Live Q&A
  • calendar_month October 13, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel ERISA
  • schedule 90 minutes

Employee Benefits and Executive Compensation Under the OBBBA

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Discount expires 9/29/26

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About the Course

Introduction

This CLE webinar will provide employee benefits and executive compensation counsel guidance on applicable rule changes under the One Big Beautiful Bill Act (OBBBA). The panel will discuss key employee benefits and executive compensation provisions and their impact on plan design and compensation arrangements, as well as next steps for employers, attorneys, and advisers.

Description

The OBBBA enacted significant changes that affect employee benefits and executive compensation. Employers and counsel must understand the impact of the new legislation on current benefit arrangements and identify potential opportunities for new benefits and executive compensation arrangements.

The OBBBA provides several provisions impacting employee benefits, covering allowable deductions for tips under certain circumstances, deductions for overtime compensation with limitations, changes to HSA and HRA requirements, and other key provisions. Counsel must be able to review current benefit plans and determine how the Act impacts the administration of those plans and what opportunities may be available.

As to executive compensation arrangements, the new bill includes provisions that broaden the application of the aggregation rules under Section 162(m) for deductions for employee compensation, the excise tax for employee compensation of tax-exempt organizations, and other key provisions.

Listen as our panel discusses key employee benefits and executive compensation provisions under the OBBBA and their impact on plan design and compensation arrangements, as well as next steps for employers, attorneys, and advisers.

Presented By

Sarah Bhagwandin
Shareholder
Polsinelli

Ms. Bhagwandin advises public and private companies, governmental entities, and religious and other nonprofits. In addition to advising on ERISA and tax compliance, she regularly counsels clients on statutory and regulatory requirements under COBRA, HIPAA, the Affordable Care Act, and other applicable laws. Ms. Bhagwandin frequently advises on correcting compliance errors and has successfully negotiated many resolutions of errors under the IRS and Department of Labor voluntary compliance programs and successfully represented clients in government audits.

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Greta E. Cowart
Partner
Jackson Walker LLP

Ms. Cowart has counseled employers for more than 30 years on best practices in human resources and employee relations related to benefits and executive compensation. In her practice, she develops strategies for effective administration of claims and other disputes, as well as in ERISA litigation, while also considering applicable labor and employment laws. Ms. Cowart has considerable experience de-risking pension, disability, and retiree medical benefits in order to manage those financial risks. She also reviews fiduciary operations to improve the documentation of the fiduciary process. Ms. Cowart works closely with clients defending IRS team audits and U.S. Department of Labor audits, including service provider audits. She works with clients to take proactive steps to build the procedures and records to address issues related to audits. Ms. Cowart also assists clients in creative executive compensation plan design and resolution of administration and operation issues, including those under Code Section 409A.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, October 13, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Employee benefits provisions

A. Deductions for tips

B. Deductions for overtime compensation

C. HSAs and HRAs

D. Tuition and student loans reimbursements

E. Other provisions impacting benefits

II. Executive compensation provisions

A. Section 162(m)

B. Excise tax on tax-exempt organizations

C. Alternative minimum tax exemption

III. Next steps for employers and plan administrators

The panel will discuss these and other key issues:

  • What are the key provisions impacting employee benefits?
  • How does the OBBBA affect executive compensation?
  • What deductions are available?
  • What is the impact on tax-exempt organizations?
  • What are the next steps for employees and administrators?