Clarity before complexityTony Jones Financial
Executive bonus and key-employee strategies
Keeping the people who drive the business is a design problem, not a raise. These pieces explain Section 162 bonus plans, restricted (REBA) golden-handcuff structures, and how to size and communicate key-employee coverage so top talent stays.
Educational only. Not tax or legal advice. See Disclosures.
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- Section 162 executive bonus plans, explained in plain EnglishA Section 162 bonus plan lets a business deduct a bonus that funds an employee-owned life policy. How the deduction, single vs. double bonus, and the S-corp trap work.Jun 3, 2026 · 7 min read
- Restricted executive bonus arrangements (REBA) — golden handcuffs without the headacheA REBA adds a vesting schedule to a Section 162 bonus plan — golden handcuffs that retain key people without the ERISA and 409A drag of deferred compensation.May 29, 2026 · 7 min read
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Educational only. Not tax or legal advice. See Disclosures.