IRS Form 1099, 1099-NEC, and Form 1099-MISC: Advanced Issues and Updates

Taxation and Accounting Methods of Executive and Employee Compensation (OnDemand Webinar)

$199.00

SKU: 410522EAU

Description

Gain an understanding of when an employer may take a tax deduction for an annual bonus and deferred compensation payments.Many employers do not fully understand all of the events and timing considerations that impact when an annual bonus or deferred compensation payment to a service provider may be deducted by the employer. Additionally, employers often struggle with determining which entity is entitled to the tax deduction for compensation paid to service providers upon a merger or acquisition. Finally, employers typically have questions with respect to the impact of 162(m) and how to apply the rules in certain circumstances. This topic helps employers determine when an annual bonus payment or payment of deferred compensation to a service provider may be deducted and understand each of the determining factors. The material also explains compensation issues typically encountered upon a merger or acquisition. Additionally, the material covers the latest guidance with respect to 162(m) and provides examples of how to apply the rules. Finally, the material addresses taxation and accounting methods for equitybased compensation.

Date: 2023-04-17 Start Time: End Time:

Learning Objectives

Deduction Timing of Annual Bonuses and Deferred Compensation
• General Rule
• Exceptions
• All Events Test
• IRS Guidance and Case Law
• Examples

Equity Compensation
• Taxation of Equity-Based Awards (Including Section 83(b) Elections)
• Accounting for Equity-Based Awards
• Examples

Section 162(m) Deduction Limitation
• Overview
• Latest Guidance
• Examples

Compensation in Special Circumstances (Termination, M&A, etc.)
• Overview
• Who Gets the Deduction
• Market Practices
• Examples

AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Riley Dinh-Alvarez & Marsal, Angela M. Stockbridge – Locke Lord LLP, Ryan Wells – Alvarez & Marsal

IRS Form 1099, 1099-NEC, and Form 1099-MISC: Advanced Issues and Updates

Taxation and Accounting Methods of Executive and Employee Compensation (OnDemand Webinar)

$219.00

SKU: 405869EAU

Description

Determine the timing of tax deductions for incentivebased compensation and understand the impact that mergers and acquisitions have on Executive compensation.Many employers do not fully understand all of the events and timing considerations that impact when an annual bonus payment to a service provider may be deducted by the employer. Additionally, employers often struggle with determining which entity is entitled to the tax deduction for compensation paid to service providers upon a merger or acquisition. Finally, employers are still grappling with how the elimination of the performancebased exception of 162(m) impacts (or how it should impact) incentive plans. This topic helps employers determine when an annual bonus payment or payment of deferred compensation to a service provider may be deducted and understand each of the determining factors. The material also explains compensation issues typically encountered upon a merger or acquisition. Additionally, the material explains what the elimination of the performancebased exception of 162(m) means for incentive plans and how many companies have responded. Finally, the material addresses taxation and accounting methods for equitybased compensation.

Date: 2019-07-23 Start Time: End Time:

Learning Objectives

Deduction Timing of Annual Bonuses
• General Rule
• Exceptions
• All Events Test
• IRS Guidance and Case Law

Deferred Compensation
• Deduction Timing
• Year in Which Rule
• Interplay With Section 409A

Section 162(M) Under Tax Cuts and Jobs Act
• Overview
• Impact of the Removal of the Performance-Based Exception
• Approaches We Have Seen Companies Take Thus Far and What We Expect to See in the Near Future

Annual Bonuses in Special Circumstances (Termination, Manda, etc.)
• Overview
• Who Gets the Deduction
• Market Prevalence

CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Allison H. Hoeinghaus-Alvarez & Marsal, Angela M. Stockbridge – Wilkins Finston Friedman Law Group, LLP, Ryan Wells – Alvarez & Marsal