Laura Thatcher presented "The Decline and Fall of the 280G Excise Tax Gross-Up: Managing Equity (and Other) Compensation After the Gross-Up is Gone" on September 23, 9:00am-10:15am, during this conference sponsored by The National Association of Stock Plan Professionals (NASPP) . Laura discussed how gross-ups for excess taxes under Section 280G are quickly becoming extinct, but the excise tax is here to stay. The following topics were presented during her session.
- Why companies are eliminating gross-ups for change-in-control excise taxes
- Analysis of the latest market data regarding changes in the design of change-in-control compensation
- Suggestions for transitioning away from the gross-up, including ways to avoid the excise tax
- Losing the corporate tax deduction in connection with change-in-control compensation altogether
September 20-23, 2010
Hyatt Regency Chicago / Chicago, IL