Executive Compensation Tax Issues in M&A: Navigating IRS Rules for Stock Options, Deferred and Equity Comp, Golden Parachutes

Recording of a 90-minute CLE webinar with Q&A


Conducted on Thursday, July 6, 2017

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE webinar will offer advisors 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.

Description

In the context of mergers and acquisitions, there are a number of tax-related executive compensation matters that must be considered.

Various Internal Revenue Code sections are implicated. For example, severance pay and other deferred compensation must comply with Section 409A. Various tax codes deal with the treatment of outstanding equity-based awards, including restricted stock, stock options, and restricted or deferred stock units in transactions.

Section 280G governs golden parachutes. Such tax issues often can significantly impact the price and structure of a deal. Practitioners must fully understand these tax issues to avoid pitfalls in structuring and implementing the deal.

Listen as our authoritative panel of tax and executive compensation practitioners guides you through the 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 discuss how to avoid tax pitfalls in consummating these deals.

READ MORE

Outline

  1. Restricted stock and restricted stock units
  2. Stock options
  3. Deferred compensation
  4. Severance
  5. 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

Schohn, Erica
Erica Schohn

Partner
Skadden Arps Slate Meagher & Flom

Ms. Schohn’s practice focuses on compensation and benefits arrangements in U.S. and cross-border corporate...  |  Read More

White, Gavin
Gavin A. White

Partner
Skadden Arps Slate Meagher & Flom

Mr. White advises clients on a wide variety of U.S. and international tax matters, including public and private...  |  Read More

Other Formats
— Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video

$297

Download

$297