Workshops by Track

Accounting, Auditing and Controls

Advanced Practical Topics in FAS 123(R) and Plan Design
With the level playing field brought about by FAS 123(R), we are now seeing the emergence of many diverse new option and award programs. This panel will highlight the design, valuation and amortization required for the most creative trends in grant programs that we are seeing today, including market-conditions, performance-conditions and transferability features. The panel will also discuss ongoing practical challenges that companies are grappling with, including complications in determining expected term, service period surprises, vesting acceleration and repricings, negative discretion and change-in-control provisions. LEVELS II, III
CPE Field of study — Accounting
Daniel Abrams, FAS123 Solutions LLC
Daniel Kahn, Ernst & Young LLP
Peter L Suzman, FAS123 Solutions LLC

Best Practices and Trends in Option Valuation
Option valuation has come a long way—have your own practices kept pace with industry standards? In this session, three of the largest valuation providers will provide an update on the latest techniques for addressing the special challenges involved in option valuation. Learn about utilizing historical, implied and peer volatilities; the latest approaches to modeling exercise behavior; cutting edge valuation models; and controls to ease the audit review process. LEVELS II, III
CPE Field of study — Accounting
Jennifer Carpenter, New York University
Daniel Kahn, Ernst & Young LLP
James T Lecher, CEP, Aon / Radford Consulting Inc
Takis Makridis, Equity Methods LLC

IFRS and You: How International Accounting Rules Impact Your Stock Plans
The IASB's standard for stock compensation now applies to all multinational companies and imposes accounting principles that differ from FAS 123(R). Focusing on U.S. multinationals, this session will compare and contrast the international rules with 123(R) and identify actions necessary to comply with IFRS 2 and maxmize IFRS tax deductions. In addition to providing a plain-English explanation of the technical requirements for expense amortization and tax accounting, the panel will offer practical solutions and processes for compliance. LEVELS II, III
CPE Field of study — Accounting
William J Dunn, PricewaterhouseCoopers LLP
Julie C Rumberger, PricewaterhouseCoopers LLP
Barbara Wallace, CPA, Oracle Corporation

Pay-for-Performance: But How?
With rapid growth of performance-based and market-based awards, companies must learn to address specific valuation and financial reporting challenges that test the limits of older processes. Leveraging the experience of practitioners and regulators in a case-study approach, this session will explore key financial reporting principles and best practices related to performance-based awards. Additionally, we will provide practical guidance on supplementing robust reporting methodologies with solid controls and processes to mitigate risks. LEVELS II, III
CPE Field of study — Accounting
Bert Fox, Securities & Exchange Commission
Hope Goldberg, CPA, Viacom International Inc
Takis Makridis, Equity Methods LLC

Uncovering the Hidden Costs of FAS 123 (R) Compliance
Beyond the number in your P&L, how much does your FAS 123(R) compliance really cost? This session will present the findings of Equity Method's "2008 Cost of Compliance" benchmarking study, which quantifies the "soft" costs of 123(R) compliance, such as data storage and retrieval, cross-departmental communication, personnel turnover, software licenses, valuation modeling, financial report generation and reconciliation, and audit support. You will calculate your total cost for 123(R) compliance, learn best practices across various industries and will walk away with tips on streamlining your own procedures. LEVELS I, II, III
CPE Field of study — Accounting
Raul Fajardo, CEP, QUALCOMM Incorporated
David M Roberts, CEP, Equity Methods LLC
Robyn A Shutak, CEP, NASPP

Under Oath: Can You Defend Your Equity Administration Practices?
Will your stock plans withstand the microscope! With today's environment of heightened scrutiny by regulatory and watchdog agencies, now is the time to step back and review your equity administration practices to minimize exposure. This session will look at the critical role the stock administrator plays in protecting both the company and the people responsible for managing equity plans and will address what happens in a regulatory investigation, "red flag" scenarios, and best practices in handling questionable requests. The panel will also provide a diagnostic checklist for assessing the health of your internal processes and tips for appropriate escalation of concerns. LEVELS I, II, III
CPE Field of study — Auditing
Lee Dewey, BDO Seidman LLP
Jennifer L Namazi, CEP, Stock & Option Solutions, Inc.
Jahan P Raissi, Shartsis Friese LLP

Working with Your Internal and External Auditors
Since proper financial accounting for stock plans is a critical component of stock plan administration, having a solid working relationship with your internal and external auditors is key. This session will present strategies for strengthening and leveraging these relationships. This experienced panel will discuss what level of assistance to expect from your internal and external auditors, how to ask questions so that you get the answers you need, the reports and documentation you should be prepared to provide to them and what you can do to ensure a quick and painless audit. LEVELS I, II
CPE Field of study — Auditing
Danyle Anderson, NASPP
Danielle Kaneski, Deloitte & Touche LLP
Christine M Zwerling, CEP, Christine Zwerling

Administration and Implementation

Dealing with Unforeseen Consequences of a Global Equity Plan
Hindsight may be 20-20 but, for global stock plans, that may not be enough. This session will present strategies for dealing with the unforeseen, unanticipated and unexpected when it comes to your non-U.S. employees. Learn how to identify risks, conduct a country-by-country audit, and mitigate challenging circumstances. The panel will also offer their experiences in cost-benefit analysis of non-U.S. plans and strategies for exiting countries where the cost is too high, including communicating plan changes and terminations to participants. LEVELS I, II, III
CPE Field of study — Personnel/HR
Mark A Clem, Charles Schwab
Nicholas Greenacre, White & Case LLP
Christine Lillquist, Christine Lillquist
Donna Spinola, CEP, McKesson Corporation

Finding a Home: Where Does Equity Compensation Belong in Corporate America?
From HR to Comp and Benefits, Finance or Legal or even the Executive suite, the "home" for stock plan administration varies widely from company to company, more so than almost any other function. This panel will dissect the pros and cons of the stock plan function being resident in various departments and where it currently resides in most U.S. companies. The panel will also address the roots and evolution of the role, as well as the high degree of risk currently associated with the position—and how this evolution in responsibility and materiality hasn't necessarily been reflected in the recognition or relative value most companies place on the role. LEVELS I, II
CPE Field of study — Administrative Practice
Ingrid Freire, CEP, Genentech Inc
Marianne Friebel, CEP, Electronic Arts
Mary F Kelly, Computershare
Lydia Terrill, Chordiant Software Inc

Get Your Geek On: A Primer for Non-Techies on Technology and Project Management
We all need to get more done in less time, but often stumble over the basic technology to truly streamline and automate our procedures. This session will provide real-life, tried and tested tools to improve your efficiency. You will walk away with a grab-bag of handy tricks, including key Excel calculations, tools for customizing reports, and tips on database design. Our tech-savvy panel will also discuss critical project management skills and offer tips on working with your service providers and in-house technology teams. LEVELS I, II
CPE Field of study — Administrative Practice
Elizabeth C Dodge, CEP, Stock & Option Solutions, Inc.
John Hammond, CEP, Transcentive
Rachel Murillo, CEP, NASPP
Jim Vincent, CEP, E-TRADE Corporate Services

Tackling Equity Compensation Issues Related to Mergers and Acquisitions
This session takes a tactical approach to address the real-world, practical challenges that arise in mergers and acquisitions. Our panel of seasoned veterans will discuss common traps for the unprepared, including database administration, employee communications, Section 280G and parachute payments, accounting complexities, key securities law considerations and dealing with grants held by non-U.S. participants. Don't head into your next M&A deal without attending this eye-opening session. LEVELS II, III
CPE Field of study — Administrative Practice
Terry Adamson, CEP, Aon / Radford Consulting Inc
Nicole Bonsness, CEP, Broadcom Corporation
Jon F Doyle, DLA Piper US LLP
Robyn A Shutak, CEP, NASPP

Transfer Agents: Converting Yours From Provider to Partner
You work with your transfer agent on a daily basis, but do you really understand their role and the services they can provide? Learn how to leverage this key partner to streamline your day-to-day procedures and control administrative costs. Whether you work for a public or private company, you'll walk away with a laundry list of tips to improve your relationship with your transfer agent and discover strategies to transform them from mere service provider to business partner. LEVELS I, II
CPE Field of study — Administrative Practice
Richard Kretz, Continental Stock Transfer & Trust
Joshua P McGinn, BNY Mellon Shareowner Services
Rick Zatz, CEP, Stock Plan Solutions/Green Zapato LLC

What Not to Wear: Practice Tips for Stylish Administration
Is your equity compensation closet full of out-of-style or unflattering administrative practices that may also pose hidden risks? Led by experienced panelists who have seen it all, this session will identify common practical challenges and examine the impact of each scenario on financial reporting. Don't be a stock plan fashion disaster; this is a makeover session you don’t want to miss! LEVELS I, II
CPE Field of study — Administrative Practice
Terry Adamson, CEP, Aon / Radford Consulting Inc
Emily Cervino, CEP, CEP Institute
James D Meyer, CEP, Fidelity Investments
Siri Pannell, CEP, Washington Mutual Bank

You Asked for It: Hot Topics from the NASPP "Global Stock Plans Q&A Discussion Forum"
The NASPP's new Global Stock Plans portal includes a lively Q&A Discussion Forum dedicated to multinational stock plans. Now, for the first time ever, we bring together an all-star cast of members from our Global Stock Plans Task Force to answer your questions live and in-person! Hear a wide spectrum of the hottest global issues that NASPP members are grappling with—from recent regulatory changes in China and India to mobile employees—along with practical, real-world advice on how to address these issues. LEVELS I, II, III
CPE Field of study — Administrative Practice
Janet Cooper, Linklaters LLP
Mike Pewton, GlobalSharePlans.com
Louis Rorimer, Jones Day
Peter Simeonidis, CEP, Deloitte Tax LLP

Best Practices in Equity Compensation

"Hold-'Til-Retirement" and Stock Ownership Guidelines
Research strongly shows that companies with high levels of executive ownership deliver better shareholder returns and critics of executive compensation repeatedly call for mandatory ownership requirements. If you are one of the many companies that have put off implementing "hold-til-retirement" polices and stock ownership guidelines, you cannot afford to delay any longer. This presentation will explore the real world issues involved in implementing these policies and will provide practical advice for implementing them. LEVELS I, II, III
CPE Field of study — Personnel/HR
James E Parsons, ExxonMobil Corporation
Marc Trevino, Sullivan & Cromwell LLP

Ethics, Conflicts and Privilege Issues in Equity Compensation
By the very nature of equity compensation, executives who benefit from equity awards are the same ones who instruct law firm and in-house attorneys, consultants, and company personnel on the design and administration of these programs—ditto even more so for directors. This session will highlight your responsibilties as an equity compensation professional with respect to potential conflicts, litigation and attorney-client privilege issues. Learn best practices for ensuring that your company's stock plans—and your own personal involvement in administering those plans—are beyond scrutiny. LEVELS I, II, III
CPE Field of study — Behavioral Ethics
Michael S Melbinger, Winston & Strawn LLP
Scott W Witz, CEBS, CCP, WW Grainger Inc

How to Handle Equity Compensation Awards in Corporate Transactions
Intricate regulations, continuous evolution of deal practices, and their non-routine nature make corporate transactions—acquisitions, divestures, and mergers—tasks that test even the most seasoned practitioners. And, decisions in the deal context must be made in a split second; there is no time for learning on the job. Using concrete examples and real-world situations, this panel will discuss common challenges encountered in corporate transactions, such as conversion of existing grants, grant modifications and special benefits triggered by transactions, use of target company plans post-merger and how to proactively design plans for corporate transactions. LEVELS II, III
CPE Field of study — Business Law
Matthew M Friestedt, Sullivan & Cromwell LLP
Jeremy L Goldstein, Wachtell Lipton Rosen & Katz
Takis Makridis, Equity Methods LLC
Andrea K Wahlquist, Simpson Thacher & Bartlett LLP

Oops! Fixing ESPP Problems
While ESPPs provide a great, cost-effective benefit to employees, they are subject to rigid requirements and mistakes can be devastating; not just to the individual employees involved, but for the entire plan. This session will look at common problems and challenges that arise in ESPPs—including tax reporting errors, exceeding the $25,000 limitation or a plan limitation, running out of shares, and mergers and acquisitions—and offer strategies for addressing them. LEVELS I, II, III
CPE Field of study — Administrative Practice
Barbara Baksa, CEP, NASPP
Susan Garvin, CEP, Susan Garvin
Michelle Lara, Cooley Godward Kronish LLP
Alison E Wright, CEP, Howard Rice Nemerovski

Practical Solutions for Stock Plans in India
More and more companies have turned to equity compensation as a means to attract the key talent necessary to drive their businesses to unprecedented growth in India. But, recent legal and tax changes in India have left companies with the daunting challenge of navigating undeveloped, impractical—and expensive—rules governing stock plans. Hear the latest updates on these new laws, learn how they apply to your stock plans, and discover practical solutions to the administrative issues they present—including India's costly Fringe Benefit Tax. LEVELS II, III
CPE Field of study — Personnel/HR
June Anne Burke, Baker & McKenzie LLP
Rita DePedro, CCP, Motorola Inc
Peter L Suzman, FAS123 Solutions LLC
Brian K Wydajewski, Baker & McKenzie LLP

The China Syndrome: Case Studies in Equity Plan Rollouts
From exchange controls to securities laws to tax reporting, China is one of the most complicated countries in which to implement stock compensation. Find out all the "ins" and "outs" from two companies with unparalleled experience in China, including how to address the complex regulatory filings and requirements, what features you'll need from your service providers to comply with Chinese law, and how best to communicate to employees to maximize plan benefits. This is your opportunity to benefit from the lessons learned by companies who have "been there, done that" —and lived to tell about it. LEVELS II, III
CPE Field of study — Personnel/HR
Jennie Anderson, CEP, Microsoft Corp
William J Dunn, PricewaterhouseCoopers LLP
Kelly R Guterl, Fidelity Investments
Kimberly J Hackman, CEP, Starbucks Coffee Company

The Top Ten of Restricted Stock and Units
If restricted stock is a growing part of your compensation strategy, then you don't want to miss this "Top Ten" list of key considerations for administering these awards efficiently and effectively. With perspectives from stock administrator to software vendor and from outsourcing to audit, this panel offers a wide range of practical tips, including effective plan design, handling tax withholding, award deferrals, dividends, communication strategies, grant practices and performance awards. LEVELS I, II
CPE Field of study — Personnel/HR
John Hammond, CEP, Transcentive
Erin Madison, CEP, Broadcom Corporation
Carol M Rutlen, CPA, Rutlen Associates LLC
Laura Verri, CEP, E-TRADE Corporate Services

Your 10b5-1 Plans: Practical Issues
The 10b5-1 plan has come of age, from a one-off estate planning vehicle for the high net worth executive to an essential part of many broad-based equity compensation programs. Yet, as these plans gain momentum, a number of practical issues have arisen. Implementation and strong administration are the keys to keeping your plans out of the headlines. This panel brings together all the necessary perspectives—administrator, legal counsel and broker—to show you how. LEVELS I, II, III
CPE Field of study — Business Law
Michael Andresino, Posternak Blankstein & Lund LLP
Geir Fjugstad, Credit Suisse
J Sue Morgan, Perkins Coie LLP
Kristi Oberson, ProLogis

Executive Compensation Conference

Executive Compensation Conference Double Session: The Benchmarking and Internal Pay Equity Workshop and The Wealth Accumulation and Tally Sheets Workshop
This session includes both panels indicated. The first panel will clearly explain the proper way to use benchmarking surveys, including providing a list of ten pitfalls to avoid and ten questions you should ask your consultant. You'll also learn how to implement internal pay equity and how to fix your peer group benchmarking practices. In the second panel you will learn how to implement wealth accumulation analyses, including a detailed blow-by-blow account of what you need to do at the ground level and up. LEVELS II, III
CPE Field of study — Personnel/HR
Don Delves, Delves Group
Douglas J Friske, Towers Perrin
Michael S Kesner, Deloitte Consulting LLP

Executive Compensation Conference Double Session: The Post-Retirement Arrangement Workshop and Plan Design: How to Implement Innovative (and Responsible) Arrangements
This sesson includes both panels indicated. The first panel will delve into the morass of issues you will encounter when fixing severance and change-of-control arrangements, including providing a list of issues to consider when implementing a clawback and questions you should ask when re-considering a severance arrangement. The second panel will address how to implement innovative and responsible executive pay arrangements. As boards understand the importance of changing their executive pay packages to better align them with shareholder interests (and demands), some companies are implementing novel arrangements. Hear the latest on what is being implemented responsibly, including the details of how it's being done—and what you can do to modify your existing plans and arrangements. LEVELS II, III
CPE Field of study — Personnel/HR
Don Delves, Delves Group
Ira Kay, Watson Wyatt Worldwide
Michael S Kesner, Deloitte Consulting LLP

Executive Compensation Conference: The Consultants Speak: Straight Talk from the Top Experts
A “no holds barred” session with the top consultants. LEVELS II, III
CPE Field of study — Personnel/HR
Douglas J Friske, Towers Perrin
Ira Kay, Watson Wyatt Worldwide
Michael S Kesner, Deloitte Consulting LLP
James E Kim, Frederic W Cook & Co Inc

Executive Compensation Conference: The Investors and Proxy Advisors Speak: What Practices They Want to See (and Why)
Today, investors and proxy advisors are more outspoken than ever about executive pay issues—and they are actively seeking to address their concerns, whether it be through engagement, the shareholder proposal process, or otherwise. Hear about the best practices that investors and proxy advisors expect and why they want to see those practices implemented now. LEVELS II, III
CPE Field of study — Personnel/HR
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Kenneth A Bertsch, Morgan Stanley & Co
Martha Carter, RiskMetrics Group
Paul Hodgson, The Corporate Library LLC

Plan Design and Redesign

Equity Deferral Programs: Do They Still Make Sense?
This session will focus on the practical aspects of establishing and administering equity deferral programs in the post-409A landscape. Using real-life examples, this panel will illustrate many of the design decisions associated with equity deferral programs, including the pros and cons of deferral; deferral election timing rules; and how to design change-in-control protections, including accelerated vesting provisions and accelerated (or delayed) payment provisions. You'll also learn best practices relating to payment of deferred equity awards, including common pitfalls associated with the $1 million deduction limit under Section 162(m). LEVELS II, III
CPE Field of study — Personnel/HR
Daniel Hogans, Morgan Lewis & Bockius LLP
Robert Ringel, Duke Energy Corporation
Max Schwartz, Sullivan & Cromwell LLP
J Shane Starkey, Thompson Hine LLP

From the Top Down: Engaging Employees to Drive Business Performance
New research underscores the importance of employee "engagement" in driving business performance—and the pivotal role of senior executives in engaging the workforce. The belief that executives are genuinely interested in employees' well-being is the number one driver of workforce engagement worldwide. Executive pay significantly influences employees' perceptions, engagement and, ultimately, performance. This session will outline executive compensation and stock plan design principles that foster employee engagement and can drive your company to new levels of performance. LEVELS II, III
CPE Field of study — Personnel/HR
Max Caldwell, Towers Perrin
Douglas J Friske, Towers Perrin

In the Thick of the Storm: Compensation Redesign in a Turbulent Environment
If your stock plans have been battered by unfavorable market conditions, you're not alone. Learn how Office Depot confronted this challenge and redesigned its total compensation program to promote performance, retention and engagement of its management talent. Challenges concerning share usage, employee perception, proxy disclosure and shareholder interests will be discussed. LEVELS II, III
CPE Field of study — Personnel/HR
David C Allegood, Hay Group Inc
Jo Anne R Moeller, Office Depot Inc
Craig A Rowley, Hay Group Inc

Six Essential Steps to Implementing Performance Metrics
With the continuing trend towards restricted stock, it is not surprising that shareholders increasingly expect companies to consider incorporating performance metrics into their equity programs. It is much less clear how to design and implement performance measures that will effectively link pay to meaningful shareholder value. This session will walk you through a tactical approach to designing a performance-based restricted stock plan, including practical guidance on how to analyze multiple considerations related to measurement periods, frequency of performance cycles and performance/payout scaling approaches. LEVELS II, III
CPE Field of study — Personnel/HR
David G Johnson, JD, Ernst & Young LLP
Melissa Means, CCP, Pearl Meyer & Partners

Special Equity Compensation Issues at Small- and Mid-Cap Companies
Small- and mid-cap companies face unique challenges in offering stock compensation to their employees. This session will look at the most appropriate equity vehicles for companies of this size, how to calibrate grant guidelines to accommodate market volatility, the relationship of business growth to stock awards, the impact of a founder on plan design, and how much attention should be given to proxy advisory service and investor guidelines. And, because small- and mid-cap companies are particularly susceptible to being acquired or merged, the panel will also discuss appropriate change-in-control provisions for equity awards. LEVELS I, II, III
CPE Field of study — Personnel/HR
Mike Cyran, Watson Wyatt Worldwide
Marshall T Scott, Watson Wyatt Worldwide
Laura G Thatcher, Alston & Bird LLP

The End is Near: Termination and Retirement Provisions for Options and Awards
Termination of employment is one of the messiest areas of stock compensation, with complicated and confusing tax and accounting regulations, significant diversity in practices, and probably more lawsuits than any other area related to stock plans. This session will look at recent data on trends in termination provisions and discuss pitfalls associated with common provisions, such as acceleration of vesting on retirement. The panel will also include a discussion of clawback and non-compete provisions. LEVELS II, III
CPE Field of study — Personnel/HR
Barbara Baksa, CEP, NASPP
Wendy L Davis, Cooley Godward Kronish LLP
Paula Todd, Towers Perrin

The Roadmap: How to Implement Net Exercises
Net exercises and their alternatives—stock-settled SARs and pyramid exercises—offer considerable advantages over traditional stock options and exercises—and receive the same accounting treatment under FAS 123(R). We’ve already heard from many companies that are switching to these innovative programs—we expect them to virtually replace cashless exercises. This session will illustrate the tax, accounting, and legal considerations applicable to net exercises and other alternatives and provide a roadmap to implementing your own program. LEVELS I, II, III
CPE Field of study — Personnel/HR
Danyle Anderson, NASPP
Arthur S Meyers, Seyfarth Shaw LLP
Dorothy H Powe, McCormick & Co Inc
Steven Stark, American Airlines Inc

Regulatory and Legislative Updates

162(m) for Dummies
Recent private letter rulings and the IRS's audit initiative for stock compensation have demonstrated the importance of Section 162(m) compliance for stock plans. Mistakes in this area not only result in substantial tax penalties, but can also wreak havoc on expense accruals and accounting procedures. For those of you that are mystified by this complex area of tax law, this session presents a primer on Section 162(m) and the exemptions it provides for stock option and performance-based equity programs. LEVELS I, II
CPE Field of study — Taxes
Renee R Deming, Cooley Godward Kronish LLP
Ellie Kehmeier, CPA, Deloitte Tax LLP
Arthur S Meyers, Seyfarth Shaw LLP

30 Most Common (But Surprising) Compensation Disclosure Mistakes
A lightning round of practical advice, covering allthe hot compensation disclosures issues you aregrappling with today, from five of the most knowledgeableand engaging experts, LEVELS II, III
CPE Field of study — Business Law
Mark Borges, Compensia Inc
Keith F Higgins, Ropes & Gray LLP
Alan Kailer, Hunton & Williams LLP
Ronald O Mueller, Gibson Dunn & Crutcher LLP
Scott Spector, Fenwick & West LLP

A "Sleeper" Development: What You Need to Know About Escheat Compliance
This session examines one of this year's biggest "sleeper" issues—unclaimed property compliance. Due to recent case law and regulatory developments, there are potential implications for you when former employees move without notifying you. During this panel, you will learn how to avoid costly compliance errors, prevent negative audit findings and minimize escheat liability by implementing effective compliance procedures. LEVELS I, II, III
CPE Field of study — Business Law
Jennifer C Borden, Holland & Knight LLP
John C Buonomo, BNY Mellon Shareowner Services
Carl Hagberg, Carl T Hagberg & Associates
Gerard J O'Leary, UPRR Inc

Key International Developments and Action Plans
International regulations change at the speed of light—have your stock plans kept pace? Two of the foremost international experts will cover key tax and legal changes from around the world and provide you with a clear action plan of issues to consider and steps to take to address recent changes. LEVELS II, III
CPE Field of study — Business Law
Edward D Burmeister, Baker & McKenzie LLP
Cheryl Spielman, Ernst & Young LLP

New Rule 144: Updates and Issues
You can't afford to make mistakes with transactions by your top executives and directors! Now that the SEC has made ground-breaking changes to the requirements of Rule 144, every public company, law firm, broker and transfer agent will need to implement new preventive procedures. Pitfalls abound. Transactions by your most important clients (and your boss) are impacted. Led by the foremost experts—Jesse Brill and Bob Barron—this session will provide the essential—and practical—implementation guidance you need to comply with the new rule. LEVELS I, II, III
CPE Field of study — Business Law
Robert A Barron, Robert A Barron
Jesse Brill, NASPP

Section 16 Updates with Romeo & Dye
Hear Peter Romeo and Alan Dye, the leading authorities on Section 16, discuss evolving case law, news from the plaintiffs' bar, recent reporting developments, and guidance from the SEC. For good reason, this program is always one of our most popular. LEVELS II, III
CPE Field of study — Business Law
Alan Dye, Hogan & Hartson LLP
Peter J Romeo, Hogan & Hartson LLP

Severance Agreements under Sections 409A and 162(m)
This session will provide practical solutions and technical information necessary for negotiating, drafting, and reviewing severance agreements. A panel of experts with experience in representing both employers and executives will discuss recent IRS guidance and emerging best practices for severance arrangements. The panel will also provide "nuts & bolts" tips for the next time you negotiate, draft, or review a severance arrangement. LEVELS II, III
CPE Field of study — Taxes
Elizabeth Drigotas, Deloitte Tax LLP
Michael S Kesner, Deloitte Consulting LLP
Roger D Stern, Wilson Sonsini Goodrich & Rosati
David S Thomas, Wilson Sonsini Goodrich & Rosati
Joseph Yaffe, Latham & Watkins LLP

The Dark Side of Tax Reporting
Most stock plan administrators know the basics of tax withholding but—if the transaction isn’t straight-forward—neither is the withholding obligation. This presentation goes beyond the basics of taxation and withholding to explore the darker world that most of us would rather avoid, such as mobile employees; share withholding; RSU deferrals; and common errors, pitfalls, and misperceptions. LEVELS I, II
CPE Field of study — Taxes
Barbara Baksa, CEP, NASPP
Susan Garvin, CEP, Susan Garvin

The FICA Nightmare -- Taxes Due When You Least Expect It
Equity awards often have special provisions regarding employee retirements and terminations. Often, awards are drafted in ways that create FICA tax liabilities before federal taxable income is recognized. The panel will discuss how to identify if your equity awards face a FICA nightmare, what steps can be taken to comply with the FICA tax rules, how to design awards to avoid FICA traps for the unwary, how to deal with vendors, and how to communicate with employees. Detailed examples and number-crunching will be provided. Not for the faint of heart. LEVELS I, II
CPE Field of study — Taxes
Boyd Brown, Freddie Mac
Andy Shulman, CPA, Freddie Mac
Kimberly B Wethly, WilmerHale LLP