List of Benefits-Related Provisions in EESA

Some of the benefits-related provisions in EESA passed by the Senate in addition to the executive compensation provisions discussed here (House bill and Senate bill provisions on executive compensation appear to be identical-see comparison here): Extension and Modification of AMT…

Some of the benefits-related provisions in EESA passed by the Senate in addition to the executive compensation provisions discussed here (House bill and Senate bill provisions on executive compensation appear to be identical–see comparison here):

  • Extension and Modification of AMT credit allowance against Incentive Stock Options (ISOs).
  • Extension of IRA rollover provision allowing taxpayers to make tax-free contributions from their IRA plans to qualified charitable organizations.
  • Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 requiring private insurance plans that offer mental health benefits as part of the coverage to offer such benefits on par with the medical-surgical benefits.
  • Doubling of limitations on loans and deferral of loan payments from loans under qualified plans in Midwestern disaster area.
  • Nonqualified deferred compensation provisions for deferred compensation plans of “nonqualified entities”

  • More detail on these provisions in this Senate Finance Committee Summary.

    See also this News Release.

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