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Taxation and Accounting Methods of Executive and Employee Compensation

Determine the timing of tax deductions for incentive-based compensation and understand the impact that mergers and acquisitions have on Executive compensation.

Many employers do not fully understand all of the events and timing considerations that impact when an annual bonus payment to a service provider may be deducted by the employer. Additionally, employers often struggle with determining which entity is entitled to the tax deduction for compensation paid to service providers upon a merger or acquisition. Finally, employers are still grappling with how the elimination of the performance-based exception of 162(m) impacts (or how it should impact) incentive plans. This topic helps employers determine when an annual bonus payment or payment of deferred compensation to a service provider may be deducted and understand each of the determining factors. The material also explains compensation issues typically encountered upon a merger or acquisition. Additionally, the material explains what the elimination of the performance-based exception of 162(m) means for incentive plans and how many companies have responded. Finally, the material addresses taxation and accounting methods for equity-based compensation.

Runtime: 90 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Deduction Timing of Annual Bonuses

  • General Rule
  • Exceptions
    • All Events Test
  • IRS Guidance and Case Law

Deferred Compensation

  • Deduction Timing
  • Year in Which Rule
  • Interplay With Section 409A

Section 162(M) Under Tax Cuts and Jobs Act

  • Overview
  • Impact of the Removal of the Performance-Based Exception
  • Approaches We Have Seen Companies Take Thus Far and What We Expect to See in the Near Future

Annual Bonuses in Special Circumstances (Termination, Manda, etc.)

  • Overview
  • Who Gets the Deduction
  • Market Prevalence
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

Applications have not yet been submitted for Delaware, Idaho, Kentucky, Ohio, Oklahoma, South Carolina, and Wyoming CLE for this course. However, if you are interested in obtaining CLE for any of the listed states or have any additional credit questions please email us at [email protected] or call us at 866-352-9540.

This course was last revised on July 23, 2019.

Call 1-866-352-9540 for further credit information.

  • AK CLE 1.5
     
  • Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
     
  • AL CLE 1.5
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
     
  • Arizona CLE 1.5
     
  • The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • ME CLE 1.5
     
  • This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
     
  • MS CLE 1.5
     
  • This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.5 credit hours.
     
  • MT CLE 1.5
     
  • This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.5 CLE credits.
     
  • ND CLE 1.5
     
  • North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 1.5 hours of CLE credit.
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this Ondemand course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 89 Minutes.
     
  • NJ CLE 1.8
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 1.5
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
     
  • TN CLE 1.5
     
  • This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.5 hours of credit.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of self-study CLE credit.
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of A/V credit under the Law & Legal Procedure category.
     
  • WI CLE 1.5
     
  • This program qualifies for 1.5 hour(s) of ondemand CLE through the WI Board of Bar Examiners.
     
  • WV MCLE 1.8
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
     
  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Allison H. Hoeinghaus

Allison H. Hoeinghaus

Alvarez & Marsal Taxand

  • Senior director, Alvarez & Marsal Taxand
  • Practice emphasizes all aspects of executive compensation and employee benefits
  • Helps companies tackle how to effectively and efficiently pay, incentivize and retain their employees, and works with companies to design and benchmark annual bonus and long-term incentive compensation programs, all while considering the applicable tax, accounting, and other regulatory ramifications
  • Focuses on mergers and acquisitions (including golden parachute rules and due diligence of compensation arrangements), initial public offerings, and bankruptcy compensation
  • Certified Public Accountant (CPA) licensed in Texas and Certified Executive Compensation Professional (CECP)
  • M.A. degree in professional accounting (taxation), The University of Texas at Austin; B.B.A. degree in accounting, The University of Texas at Austin
  • Can be contacted at [email protected] or 214-438-1037
Angela M. Stockbridge

Angela M. Stockbridge

Wilkins Finston Friedman Law Group, LLP

  • Senior counsel, Wilkins Finston Friedman Law Group, LLP
  • Practice emphasizes all aspects of employee benefits and executive compensation
  • Provides a full array of employee benefits and executive compensation related services
  • Prior to joining Wilkins Finston Friedman Law Group LLP, she was the sole in-house ERISA and executive compensation counsel for a Fortune 500 company, where she established a new change in control plan for executives, provided legal guidance for the merger of qualified defined contribution plans, and assisted the benefits department with contract negotiations, appeals, M&A activity, and annual enrollment
  • Practice includes advising both executives and employers on matters including change in control agreements, deferred compensation arrangements, and all types of equity-based compensation plans
  • Admitted to practice in Texas
  • J.D. degree, Cornell Law School; B.A. degree, University of Texas
  • Can be contacted at 972-638-8407 or [email protected]
Ryan Wells

Ryan Wells

Alvarez & Marsal Taxand

  • Director in the compensation and benefits practice at Alvarez & Marsal Taxand
  • Practice emphasizes all aspects of executive compensation and employee benefits
  • Helps companies tackle how to effectively and efficiently pay, incentivize and retain their employees, and works with companies to design and benchmark annual bonus and long-term incentive compensation programs, all while considering the applicable tax, accounting, and other regulatory ramifications
  • Focuses on mergers and acquisitions (including golden parachute rules and due diligence of compensation arrangements), initial public offerings, and bankruptcy compensation
  • Author and key contributor to several publications related to executive compensation in the energy industry
  • Certified Public Accountant (CPA) licensed in Texas
  • M.A. degree in professional accounting, The University of Texas at Austin; B.B.A. in accounting, The University of Texas at Austin
  • Can be contacted at [email protected] or 214-438-1058
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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • MP3 Downloads
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  • State Specific Credit Tracker
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* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 405869
Published 2019
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