transcript   Transcript

Dealing with Restricted Stock, Stock Options and Executive Compensation in Corporate M&A Transactions

Recorded on: Oct. 22, 2018
Running Time: 01:01:36

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Taken from the Web Program Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018 Recorded October 2018 in New York

Dealing with Restricted Stock, Stock Options and Executive Compensation in Corporate M&A Transactions [01:01:36]

Compensation issues in M&A transactions; treatment of outstanding equity-based awards, including restricted stock, stock options and assuming or eliminating deferred compensation in an acquisition; allocation of deductions between buyer and seller; Sections 280G and 4999 relating to golden parachutes and amelioration techniques for gross-ups; impact of Sections 409A and 457A; effect of recent tax legislation on Section 162(m) issues in transactions and employee deductions for compensation clawbacks.

Andrew L. Gaines, Andrew L. Oringer, Kenneth A. Raskin

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:
  • Cooley Alert: Analysis of the Final Tax Reform Bill (December 20, 2017)
    Barbara R. Mirza
  • 2017 Tax Law’s Impact on Compensation Benefits
    Lynda T. Galligan, Natascha S. George, Scott A. Webster, Alessandra K. Murata, Sara M. Bock, James T. Mattus
  • Changes to Code Section 162(m) under the Tax Cuts and Jobs Act
    Alexandra S. Denniston, Alessandra K. Murata
  • Davidson v. Henkel: Employer Liability for Faulty FICA Taxation (February 23, 2015)
    Anthony G. Provenzano, Marianna G. Dyson
  • Dealing with Restricted Stock, Stock Options and Executive Compensation in Corporate M&A Transactions (New York PowerPoint slides)
    Kenneth A. Raskin, Andrew L. Gaines, Andrew L. Oringer
Presentation Material
  • An Encore “Performance” from the IRS – Severing Deductions Under §162(m)
    Andrew L. Oringer
  • Dealing with Restricted Stock, Stock Options and Executive Compensation in Corporate M&A Transactions
    Andrew L. Gaines, Andrew L. Oringer, Kenneth A. Raskin
  • Deferred Comp. `Plan’: In the Cross Hairs of a Cross-Reference
    Andrew L. Oringer
  • Release Us from Confusion Over Nonqualified Deferred Compensation
    Andrew L. Oringer
  • Some §409A Relief for the Weary – IRS Notices 2008-113 and 2010-6…and More?
    Andrew L. Oringer
  • Terminating the Six-Month Delay Rule for Severance Pay
    Andrew L. Oringer
  • (s)
    Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
    Andrew L. Oringer ~ Dechert LLP
    Kenneth A. Raskin ~ King & Spalding
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