The sweeping changes brought about by tax reform include significant revisions and additions to the tax code that have the potential to dramatically alter the tax treatment of executive and equity compensation. These changes will have a profound impact on how companies design their total compensation packages for executives as well as employees at large. With these changes becoming effective January 1, 2018, you will need to be able to advise your clients on the shifting landscape of the taxation of equity and performance-based compensation for both private and public companies.
This recorded, webcast will examine the major changes that tax reform will have on executive compensation.
Topics of Discussion:
• Significant alterations to IRS Section 162(m) that will eliminate the performance-based compensation exception and expand the group of “covered employees”
• A look at the new Section 83(i) of the tax code that provides a deferral feature for stock options and restricted stock units issued by certain private companies
• The interaction between incentive stock options and new Section 83(i)
See CLE State Accreditation for credit details.
If you are licensed in New York, this content is appropriate for both newly admitted and experienced New York attorneys. Although, this content is appropriate for all New York attorneys, newly admitted attorneys cannot earn CLE credit for the completion of the course when presented via on-demand.