Multinational employers face special issues when moving executives around the globe. Because of intense and varied business demands, compensation arrangements for workers outside the U.S. and for expatriates who participate in foreign plans comprise a wide variety of designs. Unfortunately the Section 409A analysis of foreign plans is complex, presenting significant tax risk in a variety of circumstances and at various stages of the compensation lifecycle. Challenges also exist for employees who continue to participate in plans in their home country after they begin working in the U.S.

Understanding key sources of risk and how to navigate around them is essential to safeguarding internationally mobile executives under 409A. Join us on October 27 as our expert panel identifies common 409A pitfalls for multinational employers and provides practical tips for accomplishing foreign compensation plan objectives while avoiding 409A’s penalties.

Educational Objectives:

• Compensating the globally mobile employee
• Applying the helpful grace period for U.S.-bound employees
• Tips for identifying U.S. taxpayers and imposing the six-month delay
• Finding 409A exemptions for foreign plans
• Foreign separation pay plans
• Solving conflicts and controversies involving foreign plans
• Special problems with stock options and stock appreciation rights

Who would benefit from attending?

In-house legal practitioners in the areas of tax and employee benefits/executive compensation, as well as HR professionals. This program assumes the listener has some basic knowledge of Section 409A from practice or prior seminars.