24

Helen Morrison

Helen H. Morrison is a principal in the Washington National Compensation and Benefits practice of Ernst & Young LLP. Prior to joining the firm, Helen served from 2007–12 as the Deputy Benefits Tax Counsel in the Office of Benefits Tax Counsel for the Department of the Treasury.

US Tax Reform

This session will cover the 2017 Tax Act provisions affecting compensation and benefits provided by taxable and tax-exempt organizations, including
• Section 162(m)
• Section 274 new deduction disallowance rules and their implications that will address what tax and audit be doing
• Section 83(i) deferral of taxation available for certain employees of private companies
• Compensation and benefits issues affecting tax-exempt organizations
• Partnership issues applicable to Section 199A deduction and profits interests
• Qualified Plan changes

Robert Delgado

Mr. Delgado has significant experience on a wide range of compensation and benefit matters, including qualified retirement plans and executive/management compensation arrangements such as equity, profits interest, nonqualified deferred compensation, employment, incentive, change in control, and severance arrangements.