34 episodes

Executive Compensation and Employee Benefits Podcast: "Just Compensation" is a podcast series covering key issues in Executive Compensation and Employee Benefits law. It provides the basics of benefits as well as covering common issues and hot topics in this niche area of law that involves navigating complex tax rules and ERISA. Hosted by attorneys from our Executive Compensation and Employee Benefits practice groups, this series, geared towards companies and senior executives, will feature members from these practice groups, lawyers from other practice areas throughout the firm, and other individuals who work with companies.

Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast Lowenstein Sandler LLP

    • Business
    • 5.0 • 7 Ratings

Executive Compensation and Employee Benefits Podcast: "Just Compensation" is a podcast series covering key issues in Executive Compensation and Employee Benefits law. It provides the basics of benefits as well as covering common issues and hot topics in this niche area of law that involves navigating complex tax rules and ERISA. Hosted by attorneys from our Executive Compensation and Employee Benefits practice groups, this series, geared towards companies and senior executives, will feature members from these practice groups, lawyers from other practice areas throughout the firm, and other individuals who work with companies.

    Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters

    Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters

    On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it, what are the exceptions, and what are the implications of noncompliance? 
    Speakers:
    Darren Goodman, Vice Chair, Executive Compensation and Employee Benefits
    Megan Monson, Partner, Employee Benefits & Executive Compensation
    Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefit

    • 20 min
    The ABCs of LLC Equity Compensation

    The ABCs of LLC Equity Compensation

    On this episode of “Just Compensation,” Darren Goodman, Sophia Mokotoff, and Taryn E. Cannataro  discuss equity compensation that can be issued by partnerships, with a special focus on profits interests. Profits interests are very commonly used by partnerships due to their flexibility in structuring and advantageous tax treatment. The lawyers explain the pros and cons of such arrangements.
    Speakers:
    Darren Goodman, Vice Chair, Executive Compensation and Employee Benefits
    Sophia Mokotoff, Partner, Tax
    Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits

    • 17 min
    Multiemployer Pension Plans: Mitigating Risk in the Context of a Business Transaction

    Multiemployer Pension Plans: Mitigating Risk in the Context of a Business Transaction

    Andrew Graw, Taryn Cannataro, and Jessica Kriegsfield of Lowenstein Sandler's Employee Benefits and Executive Compensation Practice Group address multi-employer pension plans in the context of a business transaction, providing listeners with an overview of considerations and areas of potential liability plus tips on how to mitigate these issues. A multi-employer plan is comprised of various unrelated employers who make contributions on behalf of a unionized workforce; these contributions are based on a collective bargaining agreement, so failure to make those contributions or certain types of withdrawals can result in liability for the acquirer or the target. The lawyers advise inquiring about the funding status of the plan, considering the impact of changes in the workforce post-closing, and addressing potential withdrawal liability in the purchase agreement before closing a business transaction when a multi-employer plan is involved.
    Speakers:
    Andrew E. Graw, Partner and Chair, Employee Benefits & Executive Compensation
    Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation
    Jessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

    • 11 min
    Defined Benefit Plans: Mitigating Pension Liabilities in a Business Transaction

    Defined Benefit Plans: Mitigating Pension Liabilities in a Business Transaction

    On the latest episode of “Just Compensation,” Andrew E. Graw, Taryn E. Cannataro, and Jessica I. Kriegsfeld address single-employer defined benefit plans in the context of a business transaction, and the potential liabilities inherent in maintaining the plan post-closing as well prior to the closing— especially in light of how well funded the plan is. They discuss who bears the liability for a defined benefit plan in a transaction, and what an acquirer can do to mitigate the pension liability.
    Speakers:
    Andrew E. Graw, Partner and Chair, Employee Benefits & Executive Compensation
    Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation
    Jessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

    • 15 min
    The Impact of 457A on Deferred Compensation from non-US Entities

    The Impact of 457A on Deferred Compensation from non-US Entities

    Today on “Just Compensation,” Darren Goodman, Megan Monson, and Taryn E. Cannataro of Lowenstein's Employee Benefits & Executive Compensation group are joined by Sophia Mokotoff, partner in the firm’s Tax group, to discuss Internal Revenue Code Section 457A, a complicated provision of the tax code which regulates deferred compensation from certain non-US entities. The lawyers provide a high level overview of 457A and when it applies, so that companies and individuals know its potential impact.
    Speakers:
    Darren Goodman, Vice Chair, Employee Benefits & Executive Compensation
    Megan Monson, Partner, Employee Benefits & Executive Compensation
    Sophia Mokotoff, Partner, Tax
    Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation

    • 13 min
    Clawbacks and Incentive-Based Compensation: How to Prepare for the New NASDAQ and NYSE Requirements

    Clawbacks and Incentive-Based Compensation: How to Prepare for the New NASDAQ and NYSE Requirements

    In today’s episode of “Just Compensation,” Kate Basmagian, partner in Lowenstein’s Capital Markets & Securities group and chair of the firm's ESG group; Christine Osvald-Mruz, partner in the Employee Benefits & Executive Compensation group; and associate Jessica I. Kriegsfield discuss the new NASDAQ and NYSE clawback policy requirements, including the new listing standards, what companies must include in their clawback policies, and what companies should do now.
    Speakers:
    Kate Basmagian, Partner, Chair, ESG Practice
    Christine Osvald-Mruz, Partner, Employee Benefits & Executive Compensation
    Jessica I. Kriegsfeld, Associate, Employee Benefits & Executive Compensation

    • 11 min

Customer Reviews

5.0 out of 5
7 Ratings

7 Ratings

Josh T Goldman ,

Excellent

Great way to review employee benefits & executive compensation basics.

Twhelan4286 ,

Helpful and Accessible Expertise

The show does a great job of taking complex legal issues and bringing real life application at an accessible level for those of us who don’t practice executive compensation law.

Top Podcasts In Business

Prof G Markets
Vox Media Podcast Network
REAL AF with Andy Frisella
Andy Frisella #100to0
Money Rehab with Nicole Lapin
Money News Network
PBD Podcast
PBD Podcast
Habits and Hustle
Jen Cohen and Habit Nest
The Diary Of A CEO with Steven Bartlett
DOAC

You Might Also Like

The Journal.
The Wall Street Journal & Gimlet
The Daily
The New York Times
Hard Fork
The New York Times
WSJ What’s News
The Wall Street Journal
FiveThirtyEight Politics
ABC News, 538, FiveThirtyEight, Galen Druke
Search Engine
PJ Vogt, Audacy, Jigsaw