Gain an understanding of when an employer may take a tax deduction for an annual bonus and deferred compensation payments.
Many employers do not fully understand all of the events and timing considerations that impact when an annual bonus or deferred compensation payment to a service provider may be deducted by the employer. Additionally, employers often struggle with determining which entity is entitled to the tax deduction for compensation paid to service providers upon a merger or acquisition. Finally, employers typically have questions with respect to the impact of 162(m) and how to apply the rules in certain circumstances. This topic helps employers determine when an annual bonus payment or payment of deferred compensation to a service provider may be deducted and understand each of the determining factors. The material also explains compensation issues typically encountered upon a merger or acquisition. Additionally, the material covers the latest guidance with respect to 162(m) and provides examples of how to apply the rules. Finally, the material addresses taxation and accounting methods for equity-based compensation.
Agenda
Faculty
Angela M. Stockbridge
Locke Lord LLP
- Associate, Locke Lord, LLP
- Practice emphasizes 409A compliance, equity compensation design, and retirement and welfare plan oversight
- Provides advice to both executives and employers on matters including change in control agreements, deferred compensation arrangements, all types of equity-based compensation plans, nonqualified deferred compensation design, qualified plan corrections and compliance advice, welfare plan administrative advice, and training related to fiduciary duties and HIPAA
- Experience with publicly traded and privately held companies across all benefits and executive compensation matters, including creation of change in control plans for executives, contract negotiations, claims & appeals, and benefits guidance throughout M&A activity
- Previous experience as in-house ERISA and executive compensation counsel for multiple Fortune 500 companies
- Admitted to practice in Texas
- J.D. degree, Cornell Law School; B.A. degree, University of Texas
- Can be contacted at [email protected] or 214-740-8402
Ryan Wells
Alvarez & Marsal
- Senior Director in the compensation and benefits practice at Alvarez & Marsal Tax
- Practice emphasizes all aspects of executive compensation and employee benefits
- Helps companies tackle how to effectively and efficiently pay, incentivize, and retain their employees
- Works with companies to design and benchmark annual bonus and long-term incentive compensation programs, all while considering the applicable tax, accounting, and other regulatory ramifications
- Focuses on mergers and acquisitions (including golden parachute rules and due diligence of compensation arrangements), initial public offerings, and bankruptcy compensation
- Author and key contributor to several publications related to executive compensation
- Certified Public Accountant (CPA) licensed in Texas
- M.A. degree in professional accounting, The University of Texas at Austin; B.B.A. in accounting, The University of Texas at Austin
- Can be contacted at [email protected] or 940-704-6250
Riley Dinh
Alvarez & Marsal
- Senior associate in the compensation and benefits practice at Alvarez & Marsal Taxand
- Practice emphasizes all aspects of executive compensation and employee benefits
- Helps companies tackle how to effectively and efficiently pay, incentivize, and retain their employees
- Works with companies to design and benchmark annual bonus and long-term incentive compensation programs, all while considering the applicable tax, accounting, and other regulatory ramifications
- Certified Public Accountant (CPA) licensed in Texas
- LL.M. degree, International and Comparative, SMU Dedman School of Law; M.S. degree in accounting, SMU Cox School of Business; B.B.A. in accounting, SMU Cox School of Business
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