Kristen P. Smith, Senior Manager
Ms. Smith provides technical support with nonqualified executive compensation agreements, equity compensation, and fringe benefits. She consults on compensation and benefits tax issues associated with ERISA-based pension and welfare benefit plans and advises clients on the taxation, reporting, and deduction rules for compensatory programs. Ms. Smith also assists with the identification of employee benefit tax issues in corporate transactions including the calculation of income tax and excise tax liabilities under the golden parachute rules.
Manan Shaw, Managing Director, Tax
Manan is a Managing Director with KPMG LLP based in Atlanta, Georgia. Manan has specialized in employment tax consulting for more than sixteen (16) years. Manan leads a wide variety of employment tax engagements within the practice including compliance, advisory and controversy services.
Registration/Networking - 11:30 to 12:00
Presentation - 12:00 to 1:00
Q&A/Networking 1:00 to 1:30
Register to Attend by emailing Atlanta@naspp.com
Description of Program:
With tax reform’s elimination of the exclusion for performance based compensation under Internal Revenue Code section 162(m), companies have been busy assessing whether their compensation arrangements can fall under the transition rule. The recently released Notice 2018-68 provides some additional guidance on the tax reform changes to section 162(m) including what does and does not fall under the transition rule.
Tax reform also made significant change to various fringe benefits that many employees receive. We will discuss general rules on fringe benefits and how tax reform has changed the rules.