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Tax Issues and Planning Considerations for U.S. Executives: Pitfalls to Avoid and Best Practices for Tax Counsel

Deferred Compensation, Doctrine of Constructive Receipt, Section 83, Tax Consequences of Equity Compensation, Deductibility Rules

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

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Conducted on Tuesday, April 4, 2023

Recorded event now available

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This CLE/CPE webinar will provide tax professionals and attorneys guidance on critical tax issues and available planning techniques for U.S. executives. The panel will discuss income tax rules applicable to U.S. citizens, resident and nonresident aliens, application of Section 409A and Section 83, tax implications when the U.S. executive's employer is based in a tax haven, and issues stemming from equity awards and profits interests. The panel will also offer effective tax planning strategies aimed at minimizing adverse tax consequences of executive compensation.


There are several challenges faced by executives when determining the best tax planning mechanisms for their executive compensation structure. Tax counsel and advisers must have a thorough knowledge of the variety of forms executive compensation can take and applicable tax rules to avoid any unintended tax consequences for U.S. executives.

In addition to salaries and employee benefits, executive compensation can take several forms, including deferred compensation, granting profits interests, capital interests, and options to acquire such interests. Each arrangement has specific economic and tax implications that must be considered, such as ordinary income and capital gains tax rates, complex tax for non-tax-qualified deferred compensation, the doctrine of constructive receipt, acceleration of income recognition, and other key tax issues.

Also, tax counsel and advisers face additional challenges, including applying Section 83, carried interest taxation, special deductibility rules, and the golden parachute excise tax. These and other issues present planning and compliance challenges to carefully consider for U.S. executives or those subject to U.S. taxation despite their employers being based in a foreign jurisdiction.

Listen as our experienced panel offers a thorough and practical guide to tax planning considerations for U.S. executives, the application of Section 409A and Section 83, and issues stemming from equity awards and profits interests.



  1. Applicable tax rules to consider for U.S. executives
  2. Types of executive compensation options and alternatives for U.S. executives
  3. Planning considerations under current tax law
  4. Reporting and compliance challenges
  5. Best practices to avoid unfavorable tax treatment


The panel will review these and other key issues:

  • Tax challenges for U.S. executives and available planning strategies
  • Tax considerations for capital interest versus profits interest as equity compensation
  • Different tax planning methods based on the type of executive compensation options
  • Application of Section 83 and unvested interests
  • Section 409A and compensatory grants of equity interests
  • Best practices and critical considerations for U.S. executive compensation


Lehn, David
David M. Lehn


Mr. Lehn is a partner in the private client and tax team. He has extensive experience in federal and state income,...  |  Read More

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