Pamela Baker, a partner in the Chicago office of Dentons US LLP, discusses golden parachute cap provisions in employment agreements in a Bloomberg BNA video. Pam discusses how cap and no-cap provisions work, and why parachute provisions with no caps that give employees the right to choose which benefits to forfeit to avoid excise taxes may be better for both employer and employee and avoid Section 409A problems.
In a separate video, Pam discusses the effect of the changing regulatory landscape on COBRA subsidy provisions in executive employment agreements. Pam discusses whether such provisions are still viable under the ACA, the risk of violating nondiscrimination rules to be applied to self-insured plans, and how some employers are revising these arrangements to provide for a COBRA cash stipend.
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