Dallas, Texas, United States
As a Managing Director in EY’s People Advisory Services Tax practice, Luke advises public and private companies on executive compensation and employee benefits matters. In particular, Luke has significant experience advising clients with regard to the design, taxation, cost structure, and implementation of executive and equity-based compensation programs both inside and outside the context of corporate transactions.
• Advise on employee benefits and executive compensation issues associated with corporate mergers and acquisitions, restructurings, initial public offerings, and international transactions. • Perform quantitative and qualitative analyses related to the design, cost structure, and taxation of short and long-term incentive compensation programs. • Advise clients with respect to the design, implementation, and taxation of domestic and international equity compensation programs utilizing stock options, restricted stock / units, performance shares, and other equity-based vehicles. • Advise buy and sell-side clients on advanced tax implications of Section 280G golden parachute rules, including application of pre and post-change-in-control reasonable compensation, implementation of restrictive covenants, and shareholder cleansing votes and disclosures. • Advise on Section 162(m) one-million-dollar deduction limitation. • Advise clients with respect to tax implications of Section 409A deferred compensation rules including short-term deferral arrangements, permissible distribution events, deferred payment substitutions, separations from service, and operational plan failure corrections. • Advise on the administration and taxation of employer-sponsored fringe benefits.