Beyond the Basics in Executive Compensation

Session Date: 
May 9th, 2017 - 3:00PM4:15PM

Track:

This session will address:

  • Why companies use particular plans – different plans have different drivers
    • Restricted stock vs RSUs
    • Options
    • Short-term deferrals vs long-term deferrals
    • Savings alternatives
    • SERPs
  • • Valuation issues with Equity compensation
    • Public
    • Private
    • Transitions
  • Payroll and deposit treatment
    • IRS Examination issues
    • Upcoming SEC T-2 rules
  • Corporate vs Partnership plan issues
    • Profits interests?  Where and when
    •  Capital interests?
  •  Section 409A 
    • Common plan drafting problems
    • Extensions, accelerations, substitutions and other modifications
  • What works and what does not
    • Discounted stock options
    • Section 409A and due diligence – what to look for
  • Section 162(m) – Public company deduction limitation and its effect on plan design
    • ASC 718 - Accounting For Equity-based Compensation - withholding issues and rethinking equity compensation
    • Revenue Recognition and performance metrics – effect of the new standards on section 162(m)
  • Tax Reform and possible effects on executive compensation planning

 

Field of Study:

Session Type:

Skill Level:

Speaker(s) Speaker Details Session(s)
Karen Field J.D., Principal, KPMG LLP, Washington, DC 1, 57, 66, 208
Kristen Smith EA, Senior Manager, KPMG LLP, Atlanta, GA 57, 66

Field of Study Legend

Accounting
Auditing
Behavioral Ethics
Business Management & Organization
Economics
Personal Development
Specialized Knowledge
Tax

Skill Levels Legend

L1 - Level 1
L2 - Level 2
L* - Level 1 & Level 2