IRC 83(i) Election for Qualified Equity Grants: Deferral Opportunities for Stock Options and RSUs
Determining 80% Employee Threshold, Mechanics of Election, Tax Treatment of Deferrals
Recording of a 90-minute premium CLE/CPE webinar with Q&A
This CLE/CPE course will provide tax advisers with a practical guide to the deferral benefits of Section 83(i) qualified equity grant election contained in the 2017 tax reform law. The panel will detail what constitutes a qualified grant of stock eligible for deferral treatment, discuss the mechanics of making the election, and describe the latest IRS guidance. The webinar will also detail potential drawbacks that firms and employees should consider when making the election.
Outline
- Basic elements of the Section 83(i) election
- Eligibility
- Withholding and notice
- Possible pitfalls
Benefits
- Adopting a qualified equity grant plan
- Employee eligibility and inclusion
- Taxation of the deferred transfer
- Risks of the election
- Practical administrative issues
Faculty
J. Marc Fosse
Director
Trucker Huss
Mr. Fosse focuses on all the tax, securities, corporate and accounting issues related to executive and equity... | Read More
Mr. Fosse focuses on all the tax, securities, corporate and accounting issues related to executive and equity compensation arrangements. He works with publicly traded, private, non-profit and government clients in the design, implementation and operation of domestic and international executive nonqualified and supplemental deferred compensation plans, as well as equity-based and other long-term incentive compensation arrangements. He regularly advises clients regarding handling employee benefit matters in corporate mergers, acquisitions, divestitures, initial public offerings and other corporate transactions.
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Andrew L. Oringer
Partner
Dechert
Mr. Oringer is co-chair of his firm's ERISA and Executive Compensation group, and leads the firm’s... | Read More
Mr. Oringer is co-chair of his firm's ERISA and Executive Compensation group, and leads the firm’s national fiduciary practice in New York. He counsels clients on their employee benefit plans and programs, benefits-related tax matters and fiduciary issues arising in connection with the investment of employee benefit plan assets. His practice includes advising clients regarding ERISA and employee benefits generally, including 401(k) and other retirement plans as well as medical and other welfare plans. His advice to clients encompasses all aspects of corporate transactions and initial public offerings in which benefits and compensation issues play a central part.
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Stefan P. Smith
Partner
Locke Lord
Mr. Smith has extensive experience in employee benefits and executive compensation law. He works with both public and... | Read More
Mr. Smith has extensive experience in employee benefits and executive compensation law. He works with both public and private entities to establish and ensure the continued compliance of tax-qualified defined contribution and defined benefit retirement plans, including 401(k)/profit sharing plans, traditional defined benefit plans, money purchase plans, employee stock ownership plans, and cash balance plans. In addition, he assists with employee benefit matters arising during mergers and acquisitions and works with all forms of health and welfare plans and executive and equity-based compensation, including incentive and non-qualified stock options, restricted stock awards, stock appreciation rights, employee stock purchase plans, phantom equity, performance unit and bonus plans, SERPs and other excess benefit plans, and non-qualified deferred compensation plans.
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