• Remuneration of Executives Moving Across Borders – Update on Stock Incentive Plans in France and the US

    December 10 2010, 01:00 - 01:00
    Location: AmCham France, 156 bd. Haussmann 75008 Paris

    This breakfast meeting will present a new opportunity to exchange views on the major factors that tax directors and HR Directors must consider when structuring the various stock incentive plans offered to executives, when the executives are likely to cross borders.  The following subjects will be highlighted:

    •    Recent jurisprudence regarding stock incentive plans;
    •    The anticipated effect on increases in tax rates.

    In addition, we will review some of the documentation from the first breakfast meet, and Colin Bernier, Ernst & Young Avocats, will answer outstanding questions and will further develop topics that were raised earlier such as

    •    Current trends in structuring competitive compensation packages ;
    •    Stock options and Restricted Stock or Performance stock plans : rules of taxation in France and in the United States ;
    •    Managing mobility of executives with non-monetary compensation plans ;
    •    Tax issues concerning income realization from stock options or restricted stock/performance share plans when executives move from France to the United States or vice versa, including the timing of taxable income ;
    •    Potential problems faced by the company with mobile executives.