Nov

    Executive Compensation Day 2 Virtual 2020 National Institute

    1 PM EST

    Day 2 of the 2020 Virtual Executive Compensation National Institute will include an in-depth look at the implications of tax reform for highly paid employees of tax exempts and government entities (Section 4960), implications of tax reform for executive compensation (Section 162(m)), and address compensation issues in these troubled times.

    $440
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    $400
    MEMBERS
    $365
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    Program Co-Chairs:

    • Martha N. Steinman, Program Co-Chair, Hogan Lovells US LLP, New York, NY
    • Robert J. Neis, Program Co-Chair, Deloitte, Washington, DC

    Day 2 - November 12, 2020

    • Implications of Tax Reform for Highly Paid Employees of Tax Exempts and Government Entities: Section 4960 | 1:00-2:00 PM ET | Section 4960, which was added by the Tax Cuts and Jobs Act, imposes an excise tax on excess remuneration and excess parachute payments paid to employees of certain tax-exempt employers, and it can affect taxable employers in unexpected ways as well. Recently, the IRS proposed comprehensive regulations on the application of the tax. This session will take and in-depth look at the proposed rules, with a special emphasis on how the rules may affect for-profit employers, in addition to tax-exempt entities.

      Robert J. Neis, Program Co-Chair, Deloitte, Washington, DC (Moderator/Speaker)
      Kurt L.P. Lawson, Hogan Lovells US LLP, Washington, DC
      John B. Richards, Attorney, Employee Benefits, Exempt Organizations, and Employment Taxes, Office of Chief Counsel, Internal Revenue Service, Washington, DC (Invited)
      Amber R. Salotto, Attorney Advisor, U.S. Department of the Treasury, Washington, DC (Invited)
      Stephen B. Tackney, Deputy Associate Chief Counsel, Employee Benefits, Exempt Organizations, and Employment Taxes, Office of Chief Counsel, Internal Revenue Service, Washington, DC (Invited)

    • Implications of Tax Reform for Executive Compensation: 162(m) | 2:00-3:00 PM ET |
      This session will cover the changes to Section 162(m) made by the Tax Cuts and Jobs Act and related guidance issued by the Treasury Department and IRS, including proposed regulations and final regulations, if available. Panelists will discuss grandfathered arrangements and changes to the definitions of publicly held corporation, covered employees, and applicable employee remuneration, among other topics of current interest.

      Robert J. Neis, Program Co-Chair, Deloitte, Washington, DC (Moderator)
      Ilya E. Enkishev, Associate Chief Counsel (Employee Benefits), Employee Benefits, Exempt Organizations, and Employment Taxes, Office of Chief Counsel, Internal Revenue Service, Washington, DC (Invited)
      Stephen A. LaGarde, Ernst & Young, LLP, Washington, DC
      Stephen B. Tackney, Deputy Associate Chief Counsel (Employee Benefits), Employee Benefits, Exempt Organizations, and Employment Taxes, Office of Chief Counsel, Internal Revenue Service, Washington, DC (Invited)

    • Incentive Plan Design and Redesign in Troubled Times | 3:00-4:00 PM ET |
      The volatility and uncertainty of current times have wreaked havoc on carefully planned executive compensation programs. Compensation committees are faced with hard decisions as to whether, and when, to make modifications to existing programs and what the reaction to any such changes will be. Panelists will explore these complex issues and also discuss the implications for plan design going forward.

      Martha N. Steinman, Program Co-Chair, Hogan Lovells US LLP, New York, NY (Moderator)
      Bindu M. Culas
      , Frederic W. Cook & Co Inc., New York, NY
      Scott P. Spector, Fenwick & West LLP, Mountainview, CA

    MCLE Information

    The ABA will seek 3.0 hours of CLE credit (including 1.00 hour of Ethics) in 60-minute states and 3.6 hours of CLE credit (including 1.2 hours of Ethics) in 50-minute states in states accrediting ABA live webinars and teleconferences. *Credit hours granted are subject to each state’s approval and credit rounding rules.

    View - MCLE Details

    Sponsorship Opportunities

    As the ABA’s leading provider and coordinator of educational programming for employee benefits, deferred compensation and ERISA attorneys and professionals, you can reach your target audience and expand your network and profile by becoming a sponsor of the JCEB or any of its National Institutes, webinars or other programs. By sponsoring the JCEB or any of its programs, you can connect with thousands of employee benefits and executive compensation attorneys around the country, including those key decision makers that will help you gain greater market share.

    Learn More - Become a JCEB Sponsor

    Scholarship Information

    A limited number of scholarships to defray tuition expenses are available for this program on case-by-case basis. Qualifying attorneys will receive at least a 50% reduction in the course fee(s). Preference will be given to full-time LL.B. candidates. Scholarship applications must be received in the ABA offices no later than thirty days prior to the program presentation. You will be notified prior to the program if your application is approved.

    Learn More - Contact Us

    Event Details

    Duration

    180

    Format

    Web

    Date

    Nov 12, 2020

    2020-11-12T13:00:00-05:00 2020-11-12T14:00:00-05:00 Executive Compensation Day 2 Virtual 2020 National Institute

    Day 2 of the 2020 Virtual Executive Compensation National Institute will include an in-depth look at the implications of tax reform for highly paid employees of tax exempts and government entities (Section 4960), implications of tax reform for executive compensation (Section 162(m)), and address compensation issues in these troubled times.

    Speakers

    Andrew Liazos

    McDermott Will & Emery

    Andrew Oringer

    Dechert LLP

    Gerald Audant

    Fenwick & West LLP

    Jennifer Conway

    Cravath Swaine & Moore LLP

    Renata Ferrari

    Ropes & Gray LLP

    Sponsors

    Joint Committee On Employee Benefits

    Section of Labor and Employment Law

    Section of Real Property, Trust and Estate Law

    Section of Taxation

    External Sponsors

    American College of Employee Benefits Counsel

    Program Co-chairs

    Martha N Steinman

    Robert J Neis

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