Ralph E. DeJong
Subscribe to Ralph E. DeJong's PostsRalph E. DeJong advises clients on the compensation, executive benefits and employee benefits of tax-exempt organizations. He provides counsel on designing and preparing deferred and incentive compensation arrangements, leading governing boards in the review and approval of executive and physician compensation arrangements, negotiating and preparing executive and physician employment agreements, and analyzing the private inurement and intermediate sanctions implications of executive and physician compensation and benefit arrangements. Read Ralph DeJong's full bio.
How the Tax Act Upsets the Board/Executive Compensation Committee Dynamic
By Michael W. Peregrine and Ralph E. DeJong on Jan 23, 2018
Posted In Executive Compensation
Michael Peregrine and Ralph DeJong wrote this bylined article about what they called the “enormous consequences” for tax-exempt hospital senior executive compensation due to the new Tax Cuts and Jobs Act provisions that place an excise tax on executive compensation and benefits. “From a corporate governance perspective, the significance of these new provisions carries the...
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Tax Reform Bill Becomes Law: Lessons for Tax-Exempt Organizations
By Erika Mayshar, Michael W. Peregrine, Mary K. Samsa, Ralph E. DeJong and Robert C. Louthian, III on Dec 28, 2017
Posted In Employee Benefits, Executive Compensation, Retirement Plans
Tax-exempt organizations—especially hospitals and health systems—face a new tax reality now that both houses of Congress have voted to pass the final tax reform bill. Continue Reading.
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Final Senate Tax Bill: Outlook for Tax-Exempt Organizations
By Erika Mayshar, Mary K. Samsa, Ralph E. DeJong and Robert C. Louthian, III on Dec 7, 2017
Posted In Employee Benefits, Executive Compensation
The Senate’s final tax reform bill contains several troubling provisions for tax-exempt organizations but represents an improvement over last month’s proposed legislation, which caused concern across the nonprofit sector. Continue Reading.
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An Overview of the New Section 457(f) Regulations
By Joseph K. Urwitz and Ralph E. DeJong on Nov 3, 2016
Posted In Benefit Controversies, Employee Benefits, Employment, Executive Compensation
On June 22, 2016, the Internal Revenue Service (IRS) issued proposed regulations under Section 457(f) of the Internal Revenue Code of 1986, as amended (Code). These long-awaited regulations were first previewed in IRS Notice 2007-62. In that Notice, the IRS announced its intention to issue proposed regulations that would harmonize the rules for deferred compensation plans of tax-exempt organizations (and state...
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IRS Issues Regulations Affecting Compensation Arrangements at Tax-Exempt Organizations
By Andrew Liazos, Joseph K. Urwitz, Mary K. Samsa and Ralph E. DeJong on Jun 22, 2016
Posted In Executive Compensation
On June 21, the IRS issued long awaited proposed regulations under Section 457 of the Internal Revenue Code that affect a broad range of compensation arrangements at tax exempt organizations. If a compensation arrangement is subject to Section 457(f), the employee is immediately taxed upon earning a vested right to receive “deferred compensation” that might...
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Seventh Circuit: Plaintiffs Lacked Standing to Challenge Tax Exemption for Ministerial Rental Allowances
By Joseph K. Urwitz, Mary K. Samsa, Ralph E. DeJong and Todd Solomon on Dec 18, 2014
Posted In Employment
An appellate court recently issued a favorable ruling for religious employers in a closely watched case relating to the ability of religious employers to provide tax-fee housing allowances to ministers. The court overturned a district court decision declaring unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a...
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District Court Strikes Down Rental Allowance Tax Exemption for Ministers
By Todd Solomon, Anthony A. Bongiorno, Joseph K. Urwitz, Mary K. Samsa and Ralph E. DeJong on Jan 16, 2014
Posted In Employment
A federal court recently declared unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a “minister of the gospel” as part of his or her compensation, on the grounds that it violates the Establishment Clause of the U.S. Constitution. Religious institutions offering such allowances should closely monitor further...
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