Immigration Planning Matters for Equity and Deferred Compensation

Executive Compensation and Benefits attorney Victoria Zerjav will speak at an American Bar Association (ABA) webinar breaking down equity and deferred compensation agreements involving resident and non-resident aliens. Ms. Zerjav will talk through examples of deferral techniques as well as Section 409A exceptions available for executives who become subject to this provision upon entering the U.S. The program will additionally review the treatment of restricted stock and stock options, plus highlight as case studies the deferred compensation agreements for Mauricio Pochettino and Shohei Ohtani. Attendees will gain important insights into the intersection of immigration, labor and employment, and tax law.