Groom: In Brief

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2 results for: executive compensation programs

3/18/2026 1:36:44 PM

IRC Section 4960: Did the IRS Get It Wrong in 2017?

By Jeffrey Kroh

Last month, the IRS released GLAM 2026-001 clarifying that applicable tax-exempt organizations ("ATEOs") cannot escape the IRC Section...

9/18/2025 7:45:11 PM

By Lou Mazawey

A recent Eleventh Circuit decision is worth noting for employers that sponsor SERPS and other “top hat” plans that provide annuity and...

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