Golden Parachutes in Mergers and Acquisitions: Sections 280G and 4999, Strategies to Avoid Tax Pitfalls
A live 90-minute CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will offer advisers and counsel a review of tax implications of the application of the U.S. golden parachute rules in mergers and acquisitions. The panel will discuss circumstances on when IRC Sections 280G and 4999 will apply, disqualified individuals, payments on a change of control and thresholds, and best practices for counsel to avoid tax pitfalls in structuring and implementing a deal.
Outline
- Section 280G
- Section 4999
- Triggering events
- Payments and change of control issues
- Strategies for minimizing any adverse tax or legal consequences
Benefits
The panel will review these and other vital questions:
- When do the golden parachute tax provisions apply in M&A transactions?
- What limits does IRC 280G impose on golden parachutes for executives?
- How does IRC 4999 apply, and what are the challenges?
- Who is a disqualified individual under the IRC?
- What are the implications of payments contingent on a change in control?
- What are critical strategies for minimizing any adverse tax or legal consequences?
Faculty
David Mollo-Christensen
Co-Chair, Tax Group
Choate, Hall & Stewart
Mr. Mollo-Christensen, Co-Chair of Choate’s Tax Group, counsels private equity, public, and strategic... | Read More
Mr. Mollo-Christensen, Co-Chair of Choate’s Tax Group, counsels private equity, public, and strategic clients in a broad range of executive compensation and employee benefits matters. He has experience representing clients in all types of transactions, including the acquisition and disposition of portfolio companies, strategic acquisitions and divestitures, and global public mergers, but has a particular focus on M&A and private equity transactions. In addition, Mr. Mollo-Christensen represents companies in connection with IPOs, SPACs, spin-offs, and joint ventures, and helps to negotiate employment and separation agreements, as well as equity-based and other incentive arrangements. He also advises companies regarding SEC regulatory and federal securities law compliance and disclosure obligations.
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David B. Teigman
Partner
Proskauer Rose
Mr. Teigman is a partner in the Tax Department and a member of the Employee Benefits & Executive Compensation... | Read More
Mr. Teigman is a partner in the Tax Department and a member of the Employee Benefits & Executive Compensation Group. He focuses his practice on executive compensation and benefit matters, principally in connection with mergers and acquisitions, securities offerings and senior executive employment relationships.
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Cannot Attend September 30?
Early Discount (through 09/05/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.
