eCourse
Compensation and Payment Challenges for Higher Education Tax Professionals
Contains material from Jun 2017
Compensation and Payment Challenges for Higher Education Tax Professionals
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Session 1: Taxation of Faculty Inventor Payments – Take a look from inside the beltway at how Congress is examining exempt organizations (including higher education institutions) and focusing on endowments, investment issues, UBIT, donor advised funds, and the impact corporate integration and other tax reform proposals will have on exempt organizations.
Session 2: Fringe Benefit Issues for Colleges and Universities – Listen to a discussion about fringe benefit issues raised by the IRS in payroll tax audits, and address common compliance risk and reporting areas pertinent to colleges and universities.
Session 3: Deferred Compensation and Employment Agreements – Explore various types of non-qualified deferred compensation arrangements available to employees of tax-exempt employers and the tax rules that apply to them, including an illustration of how recently issued rules apply to compensation arrangements at private and public institutions. Discuss items commonly found in employment agreements that may result in deferred compensation.
Session 4: Difficult Compensation Challenges – Hear a discussion on difficult compensation challenges that arise in college and university settings. In addition to a brief summary of applicable law and current developments, gain a practical perspective on compensation and “intermediate sanctions” issues that often arise in five discrete areas of college and university activity: the technology transfer function, dealings with trustees, key employees in the investment office, compensation of high profile coaches and the athletic director, and the president’s compensation package.
Session 2: Fringe Benefit Issues for Colleges and Universities – Listen to a discussion about fringe benefit issues raised by the IRS in payroll tax audits, and address common compliance risk and reporting areas pertinent to colleges and universities.
Session 3: Deferred Compensation and Employment Agreements – Explore various types of non-qualified deferred compensation arrangements available to employees of tax-exempt employers and the tax rules that apply to them, including an illustration of how recently issued rules apply to compensation arrangements at private and public institutions. Discuss items commonly found in employment agreements that may result in deferred compensation.
Session 4: Difficult Compensation Challenges – Hear a discussion on difficult compensation challenges that arise in college and university settings. In addition to a brief summary of applicable law and current developments, gain a practical perspective on compensation and “intermediate sanctions” issues that often arise in five discrete areas of college and university activity: the technology transfer function, dealings with trustees, key employees in the investment office, compensation of high profile coaches and the athletic director, and the president’s compensation package.
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1.
Taxation of Faculty Inventor Payments (Jun 2017)
Brittany Cvetanovich, Benjamin A. Davidson
1.00
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Session 1
—58 mins
Taxation of Faculty Inventor Payments (Jun 2017)
Complex and unexpected tax considerations can arise when a university shares revenue from licensing technology with faculty or staff inventors. Discuss tax treatment of these payments for the university and inventor, including possible capital gain treatment for inventors, potentially unexpected application of the installment sale rules, implications of declining or redirecting payments, and payments to non-US residents.
Originally presented: Jun 2017 Higher Education Taxation Institute
Brittany Cvetanovich,
Ropes & Gray - Chicago, IL
Benjamin A. Davidson,
The University of North Carolina at Chapel Hill - Chapel Hill, NC
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2.
Fringe Benefit Issues for Colleges and Universities (Jun 2017)
Toby W. Ruda, Amy Goodreau Williams, Joel Levenson
1.00
0.00
0.00
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Session 2
—62 mins
Fringe Benefit Issues for Colleges and Universities (Jun 2017)
Discuss fringe benefit issues raised by the IRS in payroll tax audits, and address common compliance risk and reporting areas pertinent to colleges and universities.
Originally presented: Jun 2017 Higher Education Taxation Institute
Toby W. Ruda,
KPMG LLP - Charlotte, NC
Amy Goodreau Williams,
Duke University - Durham, NC
Joel Levenson,
University of Central Florida - Orlando, FL
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3.
Deferred Compensation and Employment Agreements (Jun 2017)
Jeffrey Martin, Tara Schulstad Sciscoe
1.00
0.00
0.00
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Paper
(pdf)
4 pgs
Session 3
—60 mins
Deferred Compensation and Employment Agreements (Jun 2017)
Explore various types of non-qualified deferred compensation arrangements available to employees of tax-exempt employers and the tax rules that apply to them, including an illustration of how recently issued rules apply to compensation arrangements at private and public institutions. Discuss items commonly found in employment agreements that may result in deferred compensation.
Originally presented: Jun 2017 Higher Education Taxation Institute
Jeffrey Martin,
Grant Thornton LLP - Washington, DC
Tara Schulstad Sciscoe,
Ice Miller LLP - Indianapolis, IN
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4.
Difficult Compensation Challenges (Jun 2017)
Laura Kalick, A. L. (Lorry) Spitzer, Robert A. Wexler
1.00
0.00
0.00
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Session 4
—55 mins
Difficult Compensation Challenges (Jun 2017)
Hear a discussion on difficult compensation challenges that arise in college and university settings. In addition to a brief summary of applicable law and current developments, gain a practical perspective on compensation and “intermediate sanctions” issues that often arise in five discrete areas of college and university activity: the technology transfer function, dealings with trustees, key employees in the investment office, compensation of high profile coaches and the athletic director, and the president’s compensation package.
Originally presented: Jun 2017 Higher Education Taxation Institute
Laura Kalick,
BDO USA, LLP - Washington, DC
A. L. (Lorry) Spitzer,
Ropes & Gray LLP - Boston, MA
Robert A. Wexler,
Adler & Colvin - San Francisco, CA