| DEFERRED COMPENSATION ARRANGEMENTS FOR CLOSELY-HELD COMPANIES
Cosponsored with the Financial Services Concentration of Suffolk University
Law School
Please Note: This course has already
been held.
Date: Friday, November 03, 2006
Location: Suffolk University Law School, 120 Tremont St., Boston, MA
Time: 09:00 AM - 04:30 PM
Faculty
Schedule/Agenda
Registration Information
This program is intended to provide attorneys, accountants and financial services professionals with an introduction to design, legal, tax and accounting issues in establishing and maintaining compensation programs for owners and key employees of closely-held businesses.
Attend and learn about qualified plan design for closely held businesses: limitations, opportunities and trends. Learn about the renewed interest in defined benefit plans, age weighted profit sharing plans, section 412(i) plans and other techniques to maximize benefits for owners and key employees. Learn how to combine qualified plans with nonqualified compensation plans and equity based compensation plans to provide additional benefits to attract and retain key employees. The impact of recently enacted section 409A of the Internal Revenue Code as well as other IRS rulings and regulations impacting compensation planning will be fully discussed. Also, special issues relating to flow through tax entities such as partnerships, S corporations and Limited Liability Companies will be explored.
This program will be based on a case study analysis of a typical closely held business and will be taught by a faculty panel with a background in law, public accounting and financial services to provide a unique perspective on the issues. This program will benefit attorneys who represent business owners, tax professionals, CPAs and financial planners.
Attend and Learn:
- Different ways to compensate owners and key employees
- Tax advantage strategies for providing compensation
- About qualified plans: designs, limitations & opportunities
- The changing face of non-qualified deferred compensation
- What is in the future for split dollar
- Special issues relating to Partnerships, LLCs & S Corporations
| |
Alden J. Bianchi, JD, LL.M.
|
| |
Of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., is the practice group leader of the firm’s Employee Benefits and Executive Compensation practice. Alden has written and lectured extensively on employee benefits and executive compensation issues. He is the author of three books: Employee Benefits for the Contingent Workforce, Plan Disqualification and ERISA Litigation (both published by Tax Management, Inc.), Benefits Compliance (published by World-at-Work), and dozens of benefits-related articles. He is listed in Woodward & White’s The Best Lawyers in America, and Marquis’ Who’s Who in American Law, and he is a Fellow of the American College of Employee Benefits Counsel. |
| |
|
| |
Stephen P. Houlihan, JD, LL.M., CPA
|
| |
Is Vice President of Metlife’s Financial Solutions Group and is responsible for Financial Planning and Case Design and Support/Advanced Markets. Prior to joining MetLife, Steve worked in the Tax Department of Coopers & Lybrand in Boston and in the law firm of Greenwald, Resnick, Porier and Williams. He was also an Assistant Professor in the Sports Management Department at the University of Massachusetts in Amherst and has been an Adjunct Professor in the Tax Program at Suffolk University Law School since 1996. |
| |
|
| |
Jack E. LaBombard, CLU, FLMI
|
| |
Is the Assistant Vice President, Advanced Markets-Small Business Retirement Plans at MetLife. Jack is responsible for sales support for life insurance and investment products in qualified pension, profit sharing, age weighted, 401(k), SEPs and SIMPLE plans, as well as certain non-qualified plans, He has 27 years of experience in the legal, technical, administrative and design aspects of retirement plans and is a frequent speaker at MetLife Enterprise schools, field conferences and agency-sponsored seminars. |
| |
|
| |
Natascha George, JD, MPH
|
| |
Is a partner in Bingham McCutchen, LLP and is a member of the Employee Benefits Practice Group. She advises clients with respect to all aspects of employee benefits and compensation, including retirement plans, health plans, stock option plans and executive compensation. Prior to joining the firm, Natascha was a member of the Compliance Departments at Fidelity Investments Tax-Exempt Services Company and Watson Wyatt Worldwide. |
| |
|
| |
Margaret A. Muldoon, JD, LL.M.
|
| |
Is Assistant Vice President of MetLife’s Financial Solutions Group. Meg is responsible for managing the Case Consulting Unit (CCU), for driving and enforcing the quality of advice standards for the MetLife’s financial planning program, and for the development and delivery of training curriculum for planners, case design units and agency management. Prior to joining the Financial Solutions Group, Meg was the Financial Planning Specialist at Baystate Financial Services, a New England Life Insurance Company agency responsible for the production and delivery of financial plans and for managing the planning unit. Prior to joining Baystate Financial Services, Meg was Senior Counsel in the Estate and Business Planning Section of the Law Department for MetLife where she specializes in estate and business succession planning. Meg is a frequent speaker on advanced sales topics and is an Adjunct Professor in the Tax Program at Suffolk University Law School. |
| |
|
| S C H E D U L E / A G E N D A |
| 9:00 |
INTRODUCTION & WELCOME |
- Overview of Components of Executive Compensation and Recent Developments
- The Relevance of Broad-Based Benefit Plans to Executive Compensation Plans
Stephen P. Houlihan, Chair
|
| 9:30 |
TAX QUALIFIED PLANS |
| The Concept of Qualified Plans Benefits and Limitations Renewed Interest in Defined Benefit Plans Jack E. LaBombard, Natascha George and panel
|
| 11:15 |
NON-QUALIFIED PLANS GENERALLY |
- Deferred Compensation
- Split-Dollar Insurance
Margaret A. Muldoon, Natascha George and panel
|
| 2:00 |
EQUITY-BASED COMPENSATION AND NEW CODE 409A: QUALIFIED AND NON-QUALIFIED BENEFITS |
- Stock Options
- Restricted Stock
- Phantom Stock
- SARs
- Partnership Issues
Alden J. Bianchi, Natascha George and panel
|
| 3:30 |
BEWARE OF ACCOUNTING TRAPS |
| Stephen P. Houlihan, Chair
|
| Date: |
|
Friday, November 03, 2006 |
| Tuition: |
|
Tuition is $249; $199 for Suffolk alumni and attorneys admitted to the Bar after 2003. The course book and a continental breakfast is included in the tuition charge. Centennial Scholarships provide a $100 discount off the regular tuition for our programs, are available to any attorney or professional employed in public service, or unable to afford the tuition. For more information, call 617-573-8627 or email us at als@suffolk.edu.
|
| Walk-Ins: |
|
Space is limited. Registrations at the door are welcome, but please register in advance to reserve a seat and your written course materials or call to confirm space availability.
|
| Refunds: |
|
Written requests for cancellations received via fax or email 24 hours prior to the program will be granted a refund, minus a $15 charge. If you cannot attend, you can send a substitute, otherwise you will receive the written course materials.
|
| Location: |
|
Suffolk University Law School, 120 Tremont St., Boston, MA
|
| Credit: |
|
This course will provide CLE Credit in RI, NH, VT & ME. This program has also been approved for 6.5 hours of credit by the CFP Board.
|
Special
Needs: |
|
If you have special needs addressed by the Americans with Disabilities Act, please notify us as soon as possible.
|
Directions to the Law School.
|
|
Library 
