From tech startups to Fortune 500 companies, businesses of all sizes use different forms of executive compensation as employee retention tools nowadays. Many tax-qualified programs exist to help accommodate businesses when awarding the types of compensation packages designed to keep employees around for the long haul. This presentation will review the basic tax aspects of several executive compensation concepts, including Section 83(b) elections, Incentive Stock Options (ISOs), Restricted Stock Units (RSUs), partnership profits interests under Rev. Proc. 93-27, Section 409A non-qualified deferred compensation, and excise taxes on golden parachutes. This will be an introductory-level program that will not cover advanced aspects of the subject matter. Heavy Q&A is encouraged.
Learning Objectives:
Falcon Rappaport & Berkman PLLC
Vice Managing Partner
[email protected]
(516) 558-3377
Matthew E. Rappaport concentrates his practice in Taxation related to Real Estate, Corporations, Partnerships, and Trusts & Estates. He advises clients regarding tax planning and structuring for generational wealth transfer, commercial real estate enterprises, business transactions, and cross-border considerations. He primarily advises real estate professionals, financial professionals, and closely-held business owners. He also functions as a subcontractor for other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.
Mr. Rappaport graduated from Washington University in St. Louis in 2007, cum laude, with an undergraduate degree in Political Science. His undergraduate thesis was a cross-sectional analysis of the corporate culture of the privately held financial firm Edward Jones. He received his Juris Doctor and Master of Laws in Taxation from Georgetown University Law Center in 2011. Mr. Rappaport is licensed to practice in New York. He is an active member of the Nassau County Bar Association, the New York State Bar Association, and the American Bar Association. He was the Co-Vice Chair of the Tax Committee of the Nassau County Bar Association from June 2015 until June 2016.
He serves on the Sales, Exchanges, and Basis Committee of the American Bar Association Section of Taxation. Mr. Rappaport has authored articles for the Nassau Lawyer, Thomson Reuters’ Journal of Real Estate Taxation, The Tax Adviser, Bloomberg BNA’s Tax Management – Real Estate Journal, and the Journal of Taxation of Investments. He has spoken at the request of the American Bar Association, the National Conference of CPA Practitioners, the Financial Planning Association, Strafford Publications, the School of Accounting at LIU Post, and a wide variety of law, accounting, and wealth advisory firms. He is a founder of the young professionals networking group Hydra Collective.