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Hot Topics in Executive Arrangements: Employment and Other Tax Issues

ABA JOINT COMMITTEE ON EMPLOYEE BENEFITS  • DATE: March 7, 2013
SPONSORS: The Sections of Business Law; Health Law; Labor and Employment Law; Real Property, Trust and Estate Law; Taxation; Tort Trial and Insurance Practice; and the American College of Employee Benefits Counsel

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Untitled Document

A 90-minute TeleConference
THURSDAY, MARCH 7, 2013

1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

Moderators:
Martha L. Hutzelman, Law Office of Martha L. Hutzelman, New Albany, OH
Chaya Kundra, Kundra & Associates, Rockville, MD

Panelists:
Janine Cook, Deputy Division Counsel/Deputy Associate Chief Counsel, Office of Division Counsel/Associate Chief Counsel (TEGE), Internal Revenue Service, Washington, DC
John B. Richards, Senior Technical Reviewer, Office of Division Counsel/Associate Chief Counsel, TEGE), Internal Revenue Service, Washington, DC
Paul Wessel, Weil Gotshal & Manges LLP, New York, NY
Martha N. Steinman, Hogan Lovells US LLP, New York, NY
Ruth Wimer, McDermott Will & Emery, Washington, DC

This panel will review common employment tax issues encountered in structuring executive compensation arrangements. The 2013 increases in FICA and Medicare taxes will also be discussed. The panelists will address issues regarding the impact of Section 409A on executive employment arrangements, the interaction between the employment agreement and the severance agreement, special tax timing rules for deferred compensation arrangements, such as restricted stock units (RSUs) and equity compensation and recent developments. Throughout the presentation, the panel will highlight best practices to follow in structuring executive employment agreements and related deferred compensation and benefit plan arrangements.

***Please make checks payable to ABA-JCEB and mail to 740 15th Street, N.W., Washington, DC 20005***


   
Hot Topics in Executive Arrangements: Employment and Other Tax Issues
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