A&M's 2023/2024 Executive Change in Control Report was recently featured in the AIRA Journal article, "Trends in Change in Control Benefits".
Authored by A&M's Compensation and Benefits Practice Managing Directors, J.D. Ivy, Allison Hoeinghaus and Brian Cumberland, this report analyzes change in control arrangements among 100 companies in the S&P Composite 1500 Index and identifies market trends to help companies evaluate their practices against their peers.
Key findings include:
- Average change in control payments remain substantial, averaging ~$23.1M for CEOs and ~$7.5M for CFOs.
- The most common cash severance multiple in connection with a change in control is between 1.99 and 2.99 times compensation (60% for CEOs and 42% for CFOs).
- The prevalence of double trigger vesting for equity awards remains high, utilized by 88% of companies.
- Accelerated vesting of equity awards continues to be the most substantial CIC payment, representing, on average, 63% and 58% of the CIC payments for CEOs and CFOs, respectively.
- Best-net provisions continue to be prevalent, appearing in ~40% of all CIC arrangements studied. Additionally, we observed this provision in 60% of the top 10 deals during 2022.
Read the full article in AIRA Journal
Key Tax Ruling on Outbound Software Payments: Business Profits vs. Royalties
September 11, 2025
Thailand's latest tax ruling on outbound software payments introduces a rights-based approach to classify payments as business profits or royalties. This shift aligns with international tax standards and impacts cross-border technology transactions, including cloud computing and custom software development. Learn how to optimize withholding tax exposure under this new interpretation.
Managing Director Kevin M. Jacobs Featured in The Wall Street Journal
September 11, 2025
A&M Tax Managing Director Kevin M. Jacobs was recently featured in The Wall Street Journal in an article highlighting the cash savings companies are benefiting from under the new tax law.
Changes Coming to the Washington Sales Tax Landscape on October 1, 2025
September 11, 2025
In May 2025, Washington enacted multiple tax bills into law, including Senate Bill 5814 (SB 5814), which takes effect on October 1st and will broaden the sales and use tax base and the Business and Occupation (B&O) tax retailing classification to include several new services.
US-Mexico treaty notification and protective claim requirements
September 8, 2025
Companies in Mexico with a local presence that are currently undergoing, or may in the future undergo, a tax review for FY 2020 of its transfer pricing policies involving the United States, need to file a protective claim/notification no later than September 30th, 2025.
