05 August 2019 EY article analyzes ongoing complexity of TCJA's changes to executive compensation The Tax Cuts and Jobs Act (TCJA) brought several changes to the tax treatment of executive compensation and fringe benefits, many of which employers worked through during their post-TCJA transitions. Some of the law’s complexity is still unfolding, however, and employers may be surprised at the far-reaching consequences. Document ID: 2019-1402 |