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Impact of Tax Reform on Executive Compensation: The New Landscape and the Road Ahead

Run Time
65 Minutes
Presenter(s)
Scott P. Spector, Martha N. Steinman, Joseph M. Yaffe
Class Type
On-Demand Training
Content Provider
American Law Institute CLE

Price $219.00

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Description

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.
State Status Total Credits Type Of Credit Approved Thru
AlabamaApproved1.00General12/31/2019
AlaskaApproved1.00GeneralOn-going
ArizonaApproved1.00GeneralOn-going
CaliforniaApproved1.00Participatory01/21/2023
ColoradoApproved1.00General12/31/2021
ConnecticutApproved1.00General01/21/2023
DelawareApproved1.10General03/04/2020
FloridaApproved1.50General03/31/2021
GeorgiaApproved1.10GeneralOn-going
HawaiiApproved1.00General01/21/2020
IdahoApproved1.00General01/21/2023
IllinoisApproved1.00General02/28/2020
MinnesotaApproved1.00General03/04/2020
MississippiApproved1.10General06/14/2020
MissouriApproved1.30GeneralOn-going
MontanaApproved1.00General12/31/2019
NebraskaApproved1.08General01/22/2020
NevadaApproved1.00General12/31/2021
New HampshireApproved1.10General01/21/2021
New JerseyApproved1.00General01/21/2023
New MexicoApproved1.10General01/21/2023
New YorkApproved1.00SkillsOn-going
North CarolinaApproved1.00General12/31/2019
North DakotaApproved1.00General02/28/2021
OhioApproved1.00General12/31/2019
OregonApproved1.00General06/30/2022
PennsylvaniaApproved1.00General02/28/2020
Rhode IslandApproved1.00General06/30/2020
South CarolinaApproved1.08General12/31/2019
TennesseeApproved1.08General06/30/2020
TexasApproved1.00General05/31/2020
UtahApproved1.00General12/31/2019
VermontApproved1.08General02/28/2021
VirginiaApproved1.00General10/31/2019
WashingtonApproved1.00General01/21/2023
West VirginiaApproved1.30GeneralOn-going
WisconsinApproved1.00General12/31/2019
WyomingApproved1.00General08/14/2020