One Big Beautiful Bill Act Part 3 Executive Pay IRC 162 Changes Alternative Minimum Tax Considerations and the New Section 4960 Landscape

One Big Beautiful Bill Act Part 3 Executive Pay IRC 162 Changes Alternative Minimum Tax Considerations and the New Section 4960 Landscape

December 22, 2025 · 19 min

About this episode

This episode discusses the impact of the One Big Beautiful Bill Act on executive compensation and related tax considerations.

Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Ryan Liebl, Hillary August, and Stephanie Vasconcellos who provide insight into the benefits and compensation specifics of this new legislation. Part 3 spotlights updates in the One Big Beautiful Bill Act impacting executive compensation, including a summary of the further expansion of the application of the limitation deduction in Code Section 162(m) for certain companies, the further expansion of the application of the excise tax on nonprofits for executive compensation paid to certain covered employees, and the changes in alternative minimum tax and the importance of the alternative minimum tax to employers who grant incentive stock options. Tune in for clear and actionable takeaways you can use with your leadership team, your HR team, and your workforce.

People in this episode

Guests: Ryan Liebl, Hillary August, Stephanie Vasconcellos

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Keywords

Mentioned in this episode

Organizations: One Big Beautiful Bill Act, Code Section 162(m), alternative minimum tax, incentive stock options

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