BarbriSFCourseDetails
  1. keyboard_arrow_leftBack
BarbriPdBannerMessage

Course Details

Course Information
  • smart_display Format

    Live Online with Live Q&A

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    ERISA

Date & Time
  • event Date

    Tuesday, October 14, 2025

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    90 minutes

Credit Information

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


  • Live Online


    On Demand

$297.00

This course is $0 with these passes:

CLE
ALL

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

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.

Outline

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

Benefits

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?