Employee Benefits and Executive Compensation Issues on Termination of Employment

This roundtable event will cover a number of challenging issues related to benefits, tax and compensation that can arise when high level employees are terminated. Topics include:

• Taxation of severance pay benefits and concerns arising under Section 409A of the Internal Revenue Code (when can the arrangements be changed and when must they be treated as carved in stone)
• Provisions of severance plans and employment agreements that may interact with ERISA benefit plans and COBRA
• When is an employee on paid leave and when is an employee a former employee getting severance (and what is so-called “garden leave”)
• When does a terminating employee cease to be a participant in a benefit plan (when does health coverage stop under the terms of the plan; what compensation counts for 401(k) plan purposes)
• What ACA rules impact the health plan when employees go on leave or have periods of inactivity during employment

Registration and Breakfast: 8:00 - 8:30 am

Discussion: 8:30 - 10:00 am