Program Details
2025-10-27 13:00:00
Over 1,000+ webinars
Course Overview
2025-10-27 13:00:00
2h CLE Credits
Intermediate
2
1:00 pm - 2:00 pm ESTThis session covers the foundational mechanics of Section 280G, including historical background, the dual tax penalties affecting both corporations and individuals, and detailed calculation methodologies. Participants will learn how to identify disqualified individuals, compute base amounts using W-2 compensation averages, and apply the 24C exception for time-based equity awards.
Gina Hancock
Allison Hoeinghaus 2:10 pm - 2:40 pm ESTThis session explores the powerful exemption available to private corporations through shareholder approval under Q&A 7 of the regulations. Attendees will learn the specific requirements for disclosure statements, waiver execution by disqualified individuals, and the 75% voting threshold that excludes disqualified individuals from participation.
Gina HancockAllison Hoeinghaus 2:40 pm - 3:10 pm ESTThis session examines the three primary mitigation strategies available to public companies: base amount planning, post-change-in-control reasonable compensation including non-compete valuations, and pre-closing reasonable compensation allocations. The session also covers current market trends in change of control benefits, including the prevalence of best-of-net provisions and the recent revitalization of gross-up arrangements.
Gina HancockAllison HoeinghausGina Hancock is a partner practicing in Executive Compensation and Employee Benefits, with significant experience in executive compensation, complex domestic and international transactional matters, IPOs, health and welfare benefit plans, and retirement plans.
Ms. Hoeinghaus helps companies effectively and efficiently tackle paying and incentivizing their employees, working on compensation program design, benchmarking, and regulatory compliance.
Gina Hancock is a partner practicing in Executive Compensation and Employee Benefits, with significant experience in executive compensation, complex domestic and international transactional matters, IPOs, health and welfare benefit plans, and retirement plans.
Ms. Hoeinghaus helps companies effectively and efficiently tackle paying and incentivizing their employees, working on compensation program design, benchmarking, and regulatory compliance.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
