Level Tax on Excess Compensation & UBIT on Fringe Benefits - McDermott Skip to main content

New Sections 4960 and 512(a)(7): The Entity Level Tax on Excess Compensation and UBIT on Certain Fringe Benefits

New Sections 4960 and 512(a)(7): The Entity Level Tax on Excess Compensation and UBIT on Certain Fringe Benefits

Overview


Partner Ralph E. DeJong acted as moderator for a panel discussion at the 2018 ABA Section of Taxation May Meeting. The panel discussed the new law regarding executive compensation and the income tax on certain employee fringe benefits.

Dig Deeper

New York, NY / In-person / May 13-14, 2026

Tax Symposium 2026

Miami, FL / In-person / March 4-5, 2026

HPE Miami 2026

Burlingame (SF), CA / Speaking Engagements / March 2 – 4, 2026

COST’s 2026 SALT in a Digital World Workshop

Nashville, TN / Speaking Engagements / February 26, 2026

COST's 2026 Southeast Regional State Tax Seminar

San Francisco, CA / In-person / February 11, 2026

Tax in the City®: San Francisco

Seattle, WA / In-person / February 10, 2026

Tax in the City®: Seattle