MAPP Payroll & Pastries - January 26, 2018

January 26, 2018
7:30 AM to 9:00 AM
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Tyler Technologies, Inc
1 Tyler Drive
Yarmouth, ME 04096
http://www.tylertech.com
 Directions

Please join us for a Payroll and Pastries sesson on Friday, January 26, 2018 at the Tyler Technologies campus in Yarmouth, ME. 

Guest Speakers

Eric Altholz & Samuel Baldwin - Verrill Dana, LLP

Eric is a partner at Verrill Dana, LLP in Portland, ME.  Eric counsels employers in a wide variety of employee benefit and executive compensation matters, with particular focus on retirement plans, executive compensation, deferred compensation, and fiduciary compliance.

Eric is Vice Chair of the Employee Benefits & Executive Compensation Group. He currently serves on the firm’s Hiring Committee, is a former chair of the firm’s Marketing Committee, and a former member of the firm's Executive Board. He also edits and is a regular contributor to the Employee Benefits & Executive Compensation Group blog: www.employeebenefitsupdate.com.

Sam is an associate at Verrill Dana, LLP in Portland, ME.  Sam works on a variety of employee benefits matters, researching and distilling complex aspects of ERISA and tax law. Sam drafts summary plan descriptions and other participant communications, prepares corrections of retirement plan administrative errors under IRS voluntary correction procedures, and assists in advising clients on all aspects of pension and welfare plan design and compliance.

 Topic

2018 Tax Reform Overview

Here are a few of items to be discussed:

  • Executive Comp
    • Public companies – elimination of exclusion for performance based compensation under Section 162(m) and definition of “covered employees”
    • Exempt organizations – new excise tax on excess compensation and high value separation pay

 

  • Equity based compensation
    • Opportunity created by new Code Section 83(i)
    • Requirements for 5 year deferral of gain on exercise of stock options and RSUs
  • Eliminations/phase outs of deductions/exclusions for certain employer provided fringe benefits, including:
    • Transportation fringe benefits
    • Moving expense reimbursement
    • Restrictions on employee achievement award
  • New tax credit for businesses that provide paid family and medical leave
  • IRA rollovers and Roth recharacterizations
  • Quick mention the elimination of the individual mandate penalty under the ACA

Quick mention of some of the more dramatic changes included in the House Bill that were dropped in the final legislation

 

Continential breakfast is included.  Registration opens at 7:30. Presentation starts at 8:00.

RCH Credits = 1.0 (pending APA approval)

 Directions & Parking

The Tyler Technologies' campus is located at 1 Tyler Drive in Yarmouth, ME; exit 15 off of I-295.  This address may not come up in certain navigation systems.  The old address is 1 Cole Haan Drive. 

Traveling north or south on I-295: Take exit 15 and take a left on to Rte 1.  The entrance to Tyler's campus will be the first driveway on your left, immediately after the northbound on-ramp to I-295N.

Parking: Please park in the upper lot (different from the October 2017 session).  After turning on to Tyler Drive, continue up the hill to the upper lot on the right, near the building entrance. You may park in any available spaces. Enter the building at the main entrance, where you will be greeted by a MAPP Board member and directed to the conference room.

Tickets

$0.00 Member Ticket

$10.00 Non-Member Ticket