30 Rockefeller Plaza
New York, NY 10112
United States of America
+1 (212) 408-5520
lkelly@chadbourne.com
Download a V-Card
|
Lauren
D.
Kelly
Partner
Practice Description
Lauren Kelly is experienced in corporate, international, tax-exempt and executive compensation tax matters. Ms. Kelly has worked extensively with clients in structuring and negotiating the tax aspects of mergers and acquisitions, spin-offs, project finance transactions, securities offerings, financial products and securitized loan transactions. She has advised clients in the formation and operation of tax-exempt organizations. She also worked extensively with clients on transfer pricing and related issues.
Activities and Affiliations
Ms. Kelly is a member of the American Bar Association and New York State Bar Association.
Publications
-
"IRS Announces Long-Awaited Section 409A Document Correction Program," January 2010
-
"IRS Issues Final Regulations Affecting Employee Stock Purchase Plans," December 24, 2009
-
"Section 409A: Certain Violations May be Corrected by Year End," November 20, 2009
-
"Section 162(m): Immediate Action May Be Required to Preserve Performance-Based Compensation Deduction," November 20, 2009
-
"IRS Issues New COBRA Subsidy Guidance," April 1, 2009
-
"DOL Issues New Model COBRA Notices," March 19, 2009
-
"2009 American Recovery and Reinvestment Act: New COBRA Obligations Require Immediate Action," February 24, 2009
-
"2009 American Recovery and Reinvestment Act: Expanded Restrictions on Executive Compensation for TARP Recipients," February 20, 2009
-
"Underwater Options: Practical Guidance," February 19, 2009
-
"New Limits on Executive Pay for Financial Institutions Receiving Federal Funds," Client Alert, February 5, 2009
-
"Year End Pension Relief," Client Alert, December 30, 2008
-
"New Section 409A Guidance on Income Inclusion and Reporting and Withholding Obligations," Client Alert, December 29, 2008
-
"IRS Provides Relief for 403(b) Plans," Client Alert, December 16, 2008
-
"New Program to Correct Certain 409A Operational Failures," Client Alert, December 12, 2008
-
"Treasury and IRS Issue Interim 409A Reporting and Disclosure Guidance for 2005 and 2006," Client Alert, December 11, 2006
-
"Treasury and IRS Extend Deadline for Written Compliance With Section 409A," Client Alert, October 15, 2006
-
"Treasury and IRS Issue Transitional Relief for Funding Nonqualified Compensation Plans Through Offshore and 'Springing Rabbi' Trusts," Client Alert, March 29, 2006
-
"IRS Suspends 409A’s Reporting and Wage Withholding Requirements for 2005," Client Alert, December 12, 2005
-
"Treasury and IRS Issue 'Second Round' of 409A Guidance: What You Need to Know and Do Before Year End," Client Alert, October 27, 2005
-
"Treasury and IRS Exempt Many Foreign Plans and Arrangements Under Proposed 409A Regulations," Client Alert, October 27, 2005
-
"New Guidance Clarifies 409A’s Application to Separation Pay Arrangements," Client Alert, October 27, 2005
-
"Treasury and IRS Issue Long-Awaited 'Second Round' of 409A Guidance," Client Alert, September 29, 2005
-
"Treasury and IRS Issue Key Guidance on New Nonqualified Deferred Compensation Law - December 2004," Client Alert, December 20, 2004
-
"Sweeping Changes to Law Governing Nonqualified Deferred Compensation Plans," Client Alert, October 14, 2004
-
"Expansive New IRS Tax Shelter Disclosure, List Maintenance and Registration Rules - Final Regulations Issued; Potentially Applicable to and Must Be Considered For Significant Transactions - Even Routine Transactions," Client Alert, May 22, 2003
-
"Tax and Tax-Related Provisions of U.S. Stock Purchase Agreements," (co-author), Practicing Law Institute, October 2002
[ more publications ]
|
|
|