Anne Batter is a partner in Baker & McKenzie's Tax Practice Group with over 30 years of tax experience. She focuses her practice on the tax treatment of executive compensation and fringe benefits arrangements. She has expertise is in the special rules applicable to employment taxation, including the impact of international assignments. She also handles excise tax matters, particularly those involving the air transportation excise tax. She previously served as an attorney in the Income Tax & Accounting Division of the IRS's Office of Chief Counsel and as Attorney-Advisor with the US Tax Court. Ms. Batter has been recognized by Legal 500 as a leading lawyer in the United States for complex executive compensation matters.
Ms. Batter focuses her practice on the federal and state taxation of compensation and benefits with an emphasis on the deductibility, reporting, employment taxation and withholding, and excise taxation of all forms of compensation other than qualified retirement plans. She regularly handles matters ranging from the treatment of equity compensation in mergers and acquisitions, to the design and administration of deferred compensation arrangements, to advising on the proper tax treatment of executive perquisites such as corporate aircraft, and workforce wide benefits such as business travel expense reimbursement programs, company cafeterias, transit benefits, company cars, and employee hardship programs. She also advises on the reporting and withholding on cross border payments, both those made to employees and those made to non-employee out of the accounts payable function. Additionally, she works with clients on excise tax issues, particularly the air transportation excise tax.
Ms. Batter served as Attorney, Office of Chief Counsel, Income Tax and Accounting Division, Internal Revenue Service, 1993 – 1994; and as Attorney-Advisor, United States Tax Court, 1985 - 1988.
Ms. Batter began her career by serving as law clerk to the Honorable Arnold Raum, senior judge of the United States Tax Court.
Ms. Batter received her J.D., Harvard Law School, 1985 and her B.A., University of Maryland, summa cum laude, Phi beta Kappa, 1982.