Tax Talks

The Proskauer Tax Blog

Elliot Katz

Elliot Katz


Elliot Katz is an associate in the Tax Department and a member of the Employee Benefits, Executive Compensation & ERISA Litigation Group. Elliot has extensive experience with ERISA and IRS regulations relating to executive compensation, equity compensation and tax-qualified plans. Before joining Proskauer, he worked in Ernst & Young’s Human Capital group for seven years, focusing on executive compensation and employee benefit plan matters.

While at Columbia University School of Law, Elliot served as executive editor of the Columbia Journal of Environmental Law.

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FASB Updates for 2016 Financial Statements Could Impact Permissible Adjustments under Code Section 162(m)

IRC Section 162(m) provides that a public company may not deduct annual compensation paid to a “covered employee” in excess of $1,000,000 per year, other than certain “qualified performance-based compensation.” For these purposes, “covered employees” generally include the company’s CEO and its three most highly compensated executive officers (other than the CEO and CFO) identified … Continue Reading