Companies face considerable challenges when applying accounting principles related to executive compensation and bonuses in light of this new and complex regulatory environment.
The Knowledge Group is assembling a panel of experts to help you understand the critical elements of executive compensation in 2010 & 2011. The speakers will share their expert opinions in a two-hour LIVE Webcast.
They will address the following key issues:
- Benefits, bonuses and incentives
- Stock options
- Compensation protection
- Tax issues
- Up-to-the-minute regulatory changes
This live webcast will cover the fundamentals you need to understand about executive compensation.
Course Level: Intermediate
Prerequisite: None
Method Of Presentation: Group-Based-Internet
Developer: The Knowledge Group, LLC
Recommended CLE/CPE Hours: 2.0
Important Note: Your State Bar or Accounting Board will make the final determination with respect to continuing education credit. If you are applying for CLE credit in Texas you must register 20 days before the event date or you will not be able to obtain CLE credit.
Advance Preparation: Print and review course materials
Course Code: 104023
J. Henry Oehmann III CCP, CBP, CEBS, SPHR
Director-National Executive Compensation Services
Regina Olshan
Partner
J. Mark Poerio
Partner, Employment Department
Carol Silverman
Principal
SEGMENT 1:
J. Henry Oehmann III CCP, CBP, CEBS, SPHR , Director-National Executive Compensation Services,
Grant Thornton, LLP
1. Benefits, bonuses, and incentives
Key points I will address: accounting and tax issues for bonuses and incentives including 409A and accounting for compensation expense.
2. Stock Options:
Key Points include overview of accounting for stock options, vesting, timing of expense attribution,
repricing, and recent accounting trends.
3. Compensation protection:
Key points include how employment agreements and CIC programs can provide event protection in the case of sale of the company.
4. Tax issues:
We will address tax issues as the pop up in the topics above. This includes 409A issues, ASC Topic 740 (Fin 48) timing of the deduction,
Section 162(m) issues and 280G issues.
5.Up to the minute issues include the Dodd-Frank bill and how this bill will impact executive compensation.
SEGMENT 2:
J. Mark Poerio , Partner, Employment Department,
Paul, Hastings, Janofsky & Walker LLP
- Best Practices for Business Protection re Restructuring Executive Compensation
- Clawbacks -- What are the three design choices, what Dodd Frank requires, and where do we go
from here?
- Golden Parachute -- Example of 280G mechanics and strategies for avoiding violations.
SEGMENT 3:
Regina Olshan, Partner,
Skadden
Accelerating compensation into 2010
- Bonuses
- Stock Awards -- Restricted Stock, RSUs, and DSUs
- Section 409A and 162(m) considerations
SEGMENT 4:
Carol Silverman , Principal,
Mercer LLC
- The investor perspective – identifying problematic pay practices
- Improving proxy disclosures – using the CD&A to tell a story
- Human Resources & Benefits Executives
- CFOs
- Employee Benefits and Executive Compensation Practicing Lawyers
- Compensation and Benefits Consultants
This is a must attend event to fully understand the important issues surrounding Accounting for and Taxing Executive Compensation/Bonuses.
- Detailed guidance explained by the most qualified key leaders & experts
- Hear directly from key regulators & thought leaders
- Interact directly with panel during Q&A