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Mergers, Acquisitions, Spin-offs and Makeovers

April 01, 2020

11:00 AM - 2:00 Pm


Event Contact

John Barringer
7203543858
jbarringer@ffec.com

Location

Prologis
1800 Wazee Suite 500
Denver CO 80202
 
A half-day meeting presented by Aon-Radford with the option to participate remotely.

Speaker Information

Jack McArthur, A.S.A.

Director & Metro NY Practice Leader
Aon Equity Services
Metro NY
t +1.201.460.6890 | m +1.201.290.4974
jmcarthur@aon.com

Jack McArthur is a Director and Metro NY Practice Leader of Aon’s Equity Services Team, the employee equity compensation consulting team. He has over 20 years of compensation and employee benefits consulting experience, including extensive knowledge of all types of equity compensation

Jack collaborates directly with Management and compensation committees of companies to design sound equity compensation programs, practices and procedures, also focusing on the valuation and financial management of their compensation programs, leveraging an extensive actuarial background to provide rigorous analysis and insightful advice.

Prior to joining the Equity Services Team, Jack worked as a pension actuary for Aon. He earned a Bachelor of Arts in mathematics from Manhattanville College. Jack is an Associate of the Society of Actuaries and a Certified Equity Professional. Jack has also published numerous articles on a variety of equity compensation issues and he is based in metro New York.

Damon Daniel, CEP

Director
Aon Equity Services
Atlanta, GA
t +1.770.690.7641 | m +1.678.457.5416
damon.daniel@aon.com

Damon Daniel is a Director with Aon’s Equity Services Team. Damon specializes in executive compensation, valuation and accounting under ASC Topic 718, and is the 280G/CIC Calculations Practice Leader. Damon is based in Atlanta, Georgia.

Damon has over seventeen years of consulting experience and consults in all areas of executive and Board compensation. Damon specializes in competitive benchmarking (base salary, annual incentive, long-term incentive, benefits, and perquisites); short- and long-term incentive design; Board of Director compensation; change-in-control and general severance design and 280G calculations; merger and acquisition due diligence; FASB ASC Topic 718 valuations; and tax, SEC, and accounting implications of all plan designs.

Damon earned a Master of Science in Personnel and Human Relations from Georgia State University and a Bachelor of Science in Human Resource Management from Mercer University. Damon obtained the Certified Equity Professional (CEP) designation through Santa Clara University and both the Senior Professional in Human Resources (SPHR) and Certified Compensation Professional (CCP) certifications through the Society for Human Resource Management (SHRM).

Ashley Crowner, CEP

Senior Consultant
Aon Equity Services
Atlanta, GA
t +1.847.442.3808 |m +1.443.562.4130
ashley.crowner@aon.com

Ashley Crowner is a Senior Consultant with the Rewards Solutions practice at Aon. She is based in Atlanta, GA and specializes in project management and content writing to meet the communications needs of equity services clients.

Ashley has over ten years of combined experience in the financial services, securities, and equity compensation industries. Prior to joining Aon, she gained extensive stock plan administration and project-based experience in her roles as Stock Plan Client Service Manager at E*Trade Financial, and Customer Success Manager at Certent, Inc.

Ashley holds a degree in Business Administration and obtained her Certified Equity Professional (CEP) designation through Santa Clara University in 2010. She is also a member of the National Association of Stock Plan Professionals (NASPP) and the Global Equity Organization (GEO)

Event Details

In person or via Web-ex. Two ways to participate. Because our speakers have had their travel restricted, we're bringing the event live via Web-ex! You can join us in person or via the web.

Session One Extreme Makeover: Communications Edition

When equity plan managers tackle their toughest jobs as administrator, vendor manager, and compliance officer, they often forget the finishing touches that make stock plans sellable to their participant clients: education. Poor communication and education programs can lead to lower perceived plan value and less employee engagement. Do you ever ask yourself, how can I ‘bring life’ to my equity communications? Make 2020 the year you embrace employee engagement and understanding. In this session, we will cover tips and tools for both the do-it-yourselfer and those who need a little help. No matter your budget or needs, you are sure to walk away with tips and ideas to improve your employee education programs.

Presented by: Ashley Crowner, Senior Consultant, Aon Equity Services

Session Two Mergers, Acquisitions, and Spinoffs
One of the key factors items in any corporate transaction is determining how outstanding employee equity awards will be treated post transaction. The strategic question is how to “fairly” treat employees’ equity awards to meet corporate objectives and not create an administrative nightmare. We will discuss:

· The appropriate treatment of employee equity due to a corporate transaction

· The purchase price allocation for business combinations pursuant to ASC Topics 805 and 718

Going forward, what are the granting philosophies and equity designs for acquired/spun-off companies and the post-deal accounting under ASC Topic 718.

If that is not enough to make your head spin, you will need to determine if your executives have an excise tax exposure under IRC 280G and 4999. If you are the acquirer you need to understand the liabilities and potential loss of corporate tax deductions that occur due to the transaction. And you need to be prepared to answer the following questions for the top executives and top employees:

· What is the excise tax exposure for employees?

· What is the “walk away” value for the employees?

· What are mitigation strategies to help reduce or avoid excise tax exposure?

Presented by: Damon Daniel, Director, and Jack McArthur, Director, Aon Equity Service



More Information

In-person attendees will be served lunch. Please indicate in your RSVP if you prefer in-person or remote participation. Whether you chose to join us for lunch or dial in, this two-part meeting qualifies for 2 hours of CEP Continuing Education credit. 

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