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Reports

Calculation Tools

Calculation Tools

Presentations



2006 and 2007 Executive Change in Control Report
To better assist public companies in understanding current practices and where they stack up against their peers, the Compensation and Benefits Practice of Alvarez & Marsal Taxand undertook a study of change in control agreements of the top 200 publicly traded companies in the U.S. This report provides valuable data for your organization to analyze and compare change in control agreements. Topics include: change in control triggers, cash severance payouts, health and welfare benefits, excise tax protection and golden parachute rules.

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ESOPs: The Basics
An employee stock ownership plan (ESOP) is a tax qualified retirement plan that allows investment in employer stock. In conjunction with several tax incentives that are unique to ESOPs, implementation provides attractive technique of corporate finance. In ESOPs: The Basics, Alvarez & Marsal Taxand’s Compensation and Benefits professionals provide insights on the rules around ESOPs, the benefits that organizations and employees can derive, and the pitfalls to avoid.

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Tax Exposure Calculation Demonstration Module
This Excel© file is a demonstration version of a module used by some of our clients. As a demonstration version, only the 10-3, 10-5 and 10-5 worksheets permit you to input data to gain an understanding of how the module works. The fully functional version is intended to help keep each exposure item organized, whether it is a federal, foreign or state item.

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R&E Credit Evaluation Tool
This simple Excel © tool can be used to help you evaluate which of the three R&E credit regimes produces the largest credit taking into account varying levels of research spending and domestic gross receipts. The shaded areas on the first work sheet are input cells. The details of each credit calculation are contained on the second worksheet. An input area has been provided to allow users to increase the Alternative Simplified Credit (ASC) rate, because when this template was developed, Congress was contemplating an increase in the ASC credit rate from 12% to 20%. Users are cautioned to conduct their own detail calculations using IRS form 6765 (Credit for Increasing Research Expenditures), in order to double check the accuracy of these models using your specific facts. Users should note that the template applies the credit reduction of Section 280C.

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Golden Parachute Fact Sheet
To assess the tax implications of executive turnover on corporations and employees, the Compensation and Benefits Practice of Alvarez & Marsal Taxand has designed a Golden Parachute Analyzer in accordance with the Internal Revenue Code (IRC). This tool, which is helpful in a variety of circumstances, examines executive compensation disclosure, change in control planning and the change in control in process.

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Golden Parachute Rules - Technical Training
Technical training related to the Golden Parachute Rules under IRC section 280G. The training covers a broad range of topics under the following headers: (1) why companies provide golden parachutes to their executives, (2) why section 280G was implemented, (3) overview of the technical rules, (4) explain exemptions to section 280G, (5) describe elements of a parachute payment, (6) illustration of the rules through an example, and (7) provide planning strategies.

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Practical Executive Compensation Compliance Issues
The presentation addresses a number of key tax and accounting issues in the area of executive compensation, including Section 409A - Deferred Compensation; Section 162(m) - Million Dollar Cap Deduction Limitation; IRS Initiative on Executive Compensation; FAS 123(R) - Implementation Issues; Proposed SEC Disclosure Rules on Executive Compensation; and Section 280G - Reasonable Compensation Case Study.

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Practical Benefit Plan Compliance Issues
The presentation addresses the latest tax issues facing benefit plans, including IRS Benefit Plan Audit Program, Current DOL Audit Issues, GAAP Plan Audit Issues, and Form M-3 Issues.

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Global Compensation Issues and Opportunities
This technical training discusses many of the issues that a multinational company will face when it implements a global equity compensation program. Topics addressed include common types of equity compensation awards, the individual tax implications of these awards, corporate payroll and regulatory compliance, corporate income tax deduction and repatriation issues and the tax accounting implications of global awards granted by a US multinational.

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Summary of PCAOB Rules Related to Auditor Independence and Permitted Tax Services
On April 19, 2006, the U.S. Securities and Exchange Commission approved rules proposed by the Public Company Accounting Oversight Board (“PCAOB”). The rules addressed issues related to auditor independence, ethics, and permitted tax services by an auditor and went into effect at varying dates after SEC approval. This document summarizes the rules and effective dates.

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Deferred Compensation – Section 409A: Final Regulations
This presentation contains an overview of the final regulations to Section 409A, a tax code addressing deferred compensation. Topics include: short-term deferral, separation pay arrangements, equity arrangements, linked plans and separation from service.

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Section 162(m) Million Dollar Deduction Limitation Outline
Outline on Section 162(m) of the Internal Revenue Code – Million Dollar Compensation Deduction Limitation. Section 162(m) provides that, generally, no deduction is allowed to any publicly held corporation for compensation in excess of $1 million paid to any “covered employee.” However, there are some exceptions to this limit for certain performance based compensation, certain commissions, qualified retirement plan contributions, and nontaxable benefits.

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Tax Gap IRS Paper
Issued August 2, 2007, this report provides details of the year 2001 Tax Gap. These details include tax estimates for Individual compliance, employment taxes, business taxes, and excise taxes. The report also presents 7 components or initiatives that the IRS is expected to implement to address ways to recover some of the Tax Gap.

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Treasury Department Background Report on Business Tax Rates
The Treasury issued a "Background Paper" which was used as food for thought at a recent conference (July 26, 2007) regarding the US taxation of business with a view of reducing the corporate statutory rate in exchange for the elimination of certain tax incentives and treatments, that are said to benefit only segments of the business community. The report concludes that the US has a relatively high statutory corporate income tax rate, but a below average “average tax rate.” The report says that these two opposing facts indicate that the corporate tax base is narrow. The report doesn’t think this is desirable.

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Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century
The Treasury issued a "comprehensive study" which was presented along with comments from members of the Senate Committee on Finance during a Hearing on International Tax Reform held on June 26, 2008. The Treasury Department study, originally released December 2007 examines how business taxation in the United States compares with that of the United States’ major trading partners. It also outlines several broad approaches to business tax reform, including some approaches to taxing foreign earnings.

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