Advertisement

8:00      Registration and Networking Continental Breakfast

8:30      Welcome Remarks and Overview of Day Two

Program Co-Chairs

Pamela Baker, Sonnenschein Nath & Rosenthal LLP

Stuart M. Lewis, Buchanan Ingersoll & Rooney PC

8:35      Accounting Developments Affecting Executive Compensation 

§         US GAAP vs. International Standards

§         FAS 123R Issues

§         Developments 

  Alan A. Nadel, Strategic Apex Group LLC

                           

  9:35      Tax Gross-Ups – Current Uses and Issues

§         Tax Gross-Ups are officially in disfavor.  An explanation of how

and when they should (or should not) be used.

            John Utz, Utz, Miller & Eickman, LLC                                                                   

10:25    Morning Break

10:35    Regulatory (Legislative) Update                                                                     

§         Anticipated Projects

§         Executive Compensation

§         Offshore Nonqualified Deferred Compensation

§         Additional 409A Guidance

Helen H. Morrison, Deputy Benefits Tax Counsel,

U.S. Department of the Treasury

11:30    Exchange Offers for Options               

§         With a volatile market, stock option “re-pricing” is again a hot topic. 

An examination of current practices and issues.                                                  

Scott P. Spector, Fenwick & West LLP 

12:20    Questions and Answers

12:30    Networking Lunch

2:00      SEC Guidance                                                            

§         A discussion of proposed (and, if adopted, final) regulations

on executive compensation disclosure

§         Other new developments

Keith F. Higgins, Ropes & Gray LLP

Anne M. Krauskopf, Senior Special Counsel, Office of Chief Counsel,

Division of Corporation Finance, Securities and Exchange Commission

2:50      Executive Compensation in Corporate Bankruptcy                                        

§         Assumption and Rejection of Employment Agreements

§         Bankruptcy Code Restrictions on SERP and Severance Payments

§         Treatment of Director and Officer Indemnity Rights and Insurance Rights

Pamela Baker, Sonnenschein Nath & Rosenthal LLP

Jo Christine Reed, Sonnenschein Nath & Rosenthal LLP

3:40      Afternoon Break

3:55      New Section 457A – and You Thought Section 409A was Fun

§         New Developments in taxation of deferred compensation in offshore entities.

Helen H. Morrison, Deputy Benefits Tax Counsel,

U.S. Department of the Treasury

Susan P. Serota, Pillsbury Winthrop Shaw Pittman LLP

4:55      Adjourn