BarbriSFCourseDetails
  • videocam On-Demand
  • signal_cellular_alt Intermediate
  • card_travel ERISA
  • schedule 90 minutes

Employee Benefits and Executive Compensation Under the One Big Beautiful Bill Act

$297.00

This course is $0 with these passes:

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Description

On July 4, 2025, the OBBBA was signed into law, enacting 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 bill 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

Hillary E. August
Partner
Mayer Brown LLP

Ms. August helps sponsors of employee benefit plans to meet complex statutory requirements in addition to Internal Revenue Service and Department of Labor regulations. In her compliance practice, she focuses on the design, implementation, communication, administration, and amendment of tax-qualified retirement plans, executive compensation arrangements, and health and welfare plans and policies. Clients also rely on Ms. August to guide them through government audits and investigations relating to their benefit plans. She draws on her past experience as an ERISA litigator to advise clients on fiduciary matters. Ms. August regularly prepares governance documents for plan fiduciary committees, provides fiduciary advice, and presents at fiduciary committee meetings. Her experience defending plan sponsors, fiduciaries and service providers against complex class action litigation arising under ERISA has also made Ms. August a go-to lawyer for clients as they move through ERISA’s complex pre-litigation claims and appeals process. 

Ryan J. Liebl
Partner
Mayer Brown LLP

Mr. Liebl focuses his practice on advising public and private companies and individual executives on executive compensation related matters, including designing, drafting and administering nonqualified deferred compensation plans, excess benefit plans, severance plans and equity compensation agreements, among others. Mr. Liebl also has extensive experience advising clients regarding employee benefits and executive compensation issues in corporate transactions.

Stephanie B. Vasconcellos
Partner
Mayer Brown LLP

Ms. Vasconcellos is a Chambers-ranked attorney with nearly twenty years of experience helping clients navigate complex employee benefits and executive compensation issues. Clients turn to her for practical advice, technical expertise, and her ability to efficiently handle their most challenging matters.

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 14, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. 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 employees and administrators

The panel will discuss these and other key issues:

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