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Live Webinar

90-minute live streaming program
  • July 23
  • 1:00 - 2:30 pm EST

Taxation and Accounting Methods of Executive and Employee Compensation

July 23

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.

Learning Objectives

  • You will be able to recognize when an employer may take a tax deduction for an annual bonus payment.
  • You will be able to identify which employer is allowed the tax deduction for compensation in the event of a change in control.
  • You will be able to explain how the Tax Cuts and Jobs Act impacted incentive compensation via changes to Section 162(m).
  • You will be able to discuss the timing of tax deductions for deferred compensation.

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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

Live Webinar Registration

  • AIPB 1.5
     
  • This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • 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.
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. 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).
     
  • GA CLE 1.5
     
  • This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
     
  • 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.
     
  • NC CLE 1.5 (Pending)
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 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 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 Law & Legal Procedure credit.
     
  • WI CLE 1.5
     
  • This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • 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).
     
  • CAPP/CAPA
     
  • This is an IAPP qualifying continuing education activity.
     
  • CPE 1.8 including Taxes 1.8
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     
  • Lorman Business Center, Inc. is a registered provider for CPA CPE through the State Education Department of New York, Sponsor number: 000640. The following course will carry the subject area of Taxation for 1.5 hours.
     

Who should attend?

This live webinar is designed for accountants, CFOs, controllers, accounts payable professionals, tax managers, presidents, vice presidents, bookkeepers, enrolled agents and attorneys.

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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 [email protected] or 972-638-8407
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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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.

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Product ID: 405869
Published 2019
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