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IRC Section 409A: Deadline Looming - Are You Prepared?
Helen H. Morrison
Deputy Benefits Tax Counsel, Office of Benefits Tax Counsel
U.S. Department of the Treasury
Helen H. Morrison is the Acting Deputy Benefits Tax Counsel in the Office of Benefits Tax Counsel for the Department of the Treasury. Prior to joining the Treasury Department, Ms. Morrison was a Partner and the Employee Benefit Practice Leader in the Chicago office of Deloitte LLP, and prior to that a Partner in Employee Benefits Practice of McDermott, Will & Emery.
Ms. Morrison’s practice focuses on executive compensation, qualified retirement plans, employee stock ownership plans (ESOPs) and business succession planning. She is a frequent speaker and author on these topics.
Ms. Morrison received her bachelor’s degree in 1979 from Trinity College, Hartford, CT. In 1985, she received her juris doctor degree, cum laude, from Illinois Institute of Technology/Chicago-Kent College of Law. She was admitted to the Illinois bar in 1985, and served as a law clerk to the Honorable Hector M. Laffitte of the U.S. District Court in San Juan, Puerto Rico, from 1985 to 1987.
Chris Cykowski, Esq.
Vice President, Technical Resource Group & Legal
Clark Consulting
Chris is Vice President for Clark Consulting’s Technical Resource Group & Legal. He has significant experience regarding legal and tax matters that impact the implementation and ongoing administration of executive benefit programs and employer-owned life insurance (BOLI/COLI). He has assisted in the design and documentation of numerous executive benefit plans and rabbi trusts. Chris also serves as a key liaison between Clark Consulting and certain outside sources to monitor emerging legislative and regulatory developments, industry issues and trends related to executive benefits and BOLI/COLI.
Chris received his J.D. from the University of Texas School of Law, and received his B.S., magna cum laude, from the University of Houston. He is a member of the State Bar of Texas.
Robert W. Kaufman, Esq.
Managing Senior Advisor, Technical Resource Group
Clark Consulting
Rob is Managing Senior Advisor in Clark Consulting’s Technical Resource Group. He has significant experience regarding the legal and tax matters that impact the implementation and ongoing administration of nonqualified deferred compensation plans (NQDC) and employer-owned life insurance (BOLI/COLI). Rob has assisted in the design and documentation of numerous NQDC plans. He also provides technical consulting assistance to Clark Consulting’s clients, consultants and associates, with an emphasis on legislative developments that impact the executive benefits arena.
Rob received his J.D., magna cum laude, from the Duke University School of Law, and received his A.B., cum laude, from Duke University. He is a member of the State Bar of Texas, the American Bar Association and the Dallas Bar Association.
Aliya Wong
Director for Pension Policy
U.S. Chamber of Commerce
Aliya Wong is the Director of Pension Policy at the United States Chamber of Commerce. Her primary responsibility is to develop, promote and publicize the Chamber’s policy on employer-provided retirement plans, nonqualified deferred compensation, and Social Security. Ms. Wong regularly meets with members of Congress, the Administration, and regulatory agencies to promote the Chamber’s retirement policy and represents the Chamber on the steering committee of several national coalitions. Most recently, Ms. Wong has led the Chamber’s efforts on comprehensive pension reform resulting in the passage of the Pension Protection Act of 2006.
Prior to joining the Chamber of Commerce, Ms. Wong was a practicing attorney specializing in ERISA and tax qualification matters related to pension, health and welfare plans, and executive compensation. Ms. Wong is the author of an internet article entitled, “Defined Benefit Plans in an Era of Phased Retirement,” through the Society of Actuaries. Ms. Wong is also the co-author of an amicus curiae brief filed with the United States Supreme Court in the matter of Egelhoff v. Egelhoff, 121 S. Ct. 1322 (2001) which was ruled upon favorably. Ms. Wong regularly gives presentations on legislative issues surrounding retirement policy for organizations including the American Bar Association, the International Foundation of Employee Benefits Plans and the North American Transportation Employee Relations Association.
Ms. Wong is admitted to the New York State Bar and the District of Columbia Bar. She is also a member of the American Bar Association and the National Bar Association. Ms. Wong is a 1997 graduate of New York University School of Law where she also received a Master of Laws in Taxation. Ms. Wong received a Bachelors of Arts in Economics and African Studies from Yale University.
Scott L. Beauchene
Director, Valuation Services
Grant Thornton LLP
Scott is a Director in Grant Thornton LLP’s Valuation Services Group. Mr. Beauchene specializes in the valuation of public and privately-held equity, businesses and intangible assets for purposes of financial reporting and income taxes.
IRC Section 409A
Speaker Organization, and Firm:
U.S. Department of the Treasury
Event Sponsor:
Clark Consulting is an authoritative source of risk management and strategic financing solutions for inefficiently funded and unfunded liabilities that result from executive and employee benefit programs. Since 1967, Clark experts have designed thousands of benefit plans and administered billions in assets for leading American corporations and banks in their pursuit of financial goals.
Pragmatic and customized products and services offer multiple client solutions across a single platform that include placement of corporate and bank-owned life insurance (COLI/BOLI), nonqualified deferred compensation plans, investment research and advisory services, and asset administrative services.
Clark Consulting is a wholly owned subsidiary of AEGON USA, one of the world's largest life insurance and pension groups, and provider of investment products. Visit us on the web at:
www.clarkconsulting.com or www.409A.net
Upcoming events.