Executive Compensation Tax Issues in M&A: IRS Rules for Stock Options, Deferred and Equity Comp, Golden Parachutes
Note: CPE credit is not offered on this program
Recording of a 90-minute premium CLE webinar with Q&A
This CLE course will offer advisers and counsel a review of tax implications of executive and employee compensation in the context of a merger, acquisition, or sale of a business or business unit. The panel will provide best practices for counsel to avoid tax pitfalls in structuring and implementing a deal.
Outline
- Restricted stock and restricted stock units
- Stock options
- Deferred compensation
- Severance
- Golden parachutes
Benefits
The panel will review these and other key questions:
- What is the impact of IRC 409A on deferred compensation for executives?
- What limits does IRC 280G impose on golden parachutes to executives?
- What are key strategies for dealing with outstanding compensatory stock options in a merger or acquisition?
Faculty

Jean (Jeanie) Cogill
Partner
King & Spalding
Ms. Cogill is a partner in King &Spalding’s Corporate, Finance and Investments practice. She specializes in... | Read More
Ms. Cogill is a partner in King &Spalding’s Corporate, Finance and Investments practice. She specializes in the executive compensation, employee benefits and ERISA fiduciary areas of law.
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Rami Glatt
Principal
Semler Brossy Consulting Group
Mr. Glatt joined SBCG in 2013 from Mercer Consulting where he worked with management and boards of directors across a... | Read More
Mr. Glatt joined SBCG in 2013 from Mercer Consulting where he worked with management and boards of directors across a variety of industries to help design and assess compensation programs. He serves as the firm’s lead liaison with the Institutional Shareholder Services (ISS) and as the firm’s technical expert on ISS policies and practices. Mr. Glatt also designs and manages Semler Brossy’s financial models and certain other proprietary intellectual capital.
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Laura McDaniels
Special Counsel
Baker Botts
Ms. McDaniels has nearly twenty years of experience advising private and public companies on compensation and benefits... | Read More
Ms. McDaniels has nearly twenty years of experience advising private and public companies on compensation and benefits matters. She helps clients navigate the complex interaction of tax, securities, human resource and other considerations that arise with employee compensation arrangements.
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