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Advertisement Section 162(m) Final Regulations Clarify Grandfathering Rules to Compensation Payable under Account Balance and Nonaccount Balance Nonqualified Plans Thursday, January 14, 2021 Pubic companies that sponsor nonqualified deferred compensation plans with grandfathered benefits will want to be aware of helpful payment guidance in the Internal Revenue Code Section 162(m) final regulations. The final regulations, which were published in the Federal Register on December 30, 2020, implement amendments made to Section 162(m) by the Tax Cuts and Jobs Act (TCJA). The regulations adopt the Section 162(m) proposed regulations issued on December 20, 2019, with certain modifications. Deferred compensation is typically provided under an account balance arrangement or a nonaccount balance arrangement. For both types of arrangements, deferred compensation is grandfathered (it is not subject to the TCJA amendments made to Section 162(m)) if the deferred compensation is payab

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