Best Strategies for Legal and Tax Issues for Equity Grants to PEO Workers

Marlene Zobayan | Rutlen Associates, LLC

Marlene Zobayan is a partner at Rutlen Associates LLC. She has over thirty years of international tax and benefits experience including global equity plans, mobile employee taxation, global compensation and benefits. Her clients range from start-ups to Fortune 10 companies. She provides a range of services including remote work policy, mobile employee policy, global equity plan design, mobility compliance, compliance reviews, assistance with local approvals and filings, communications, employer tax compliance advice and designing administrative processes; she is known for her expertise with mobile employee issues.

Marlene has a Physics degree from Oxford University; she is a member of the U.K. Association of Tax Technicians, Enrolled Agent, Certified Equity Professional (“CEPI”) and a Fellow of Global Equity. Marlene is a regular speaker and author on global stock plan, mobility and remote work issues. Marlene is currently a member of the Curriculum Committee for CEPI.

Sarah McMaster | CMS London

Sarah joined the Employee Incentives Team of CMS as an Of Counsel in 2019. Sarah has over 20 years’ experience in dealing with all aspects of employee incentives and employee share schemes, from a legal, tax and reward perspective. She works with a broad spectrum of clients, ranging from FTSE 100 companies to private companies and start-ups.

Sarah also assists global groups with the extension of their share plan arrangements into multiple jurisdictions and cross-border employee taxation questions.

Selected relevant experience includes advising:

• An AIM listed company with their long-term incentive
  arrangements and related corporate governance advice.
• Companies with establishing and implementing tax-advantaged SAYE and Share Incentive Plans, including a NYSE-listed group implementing a Share Incentive Plan for its UK employees.
• A share plan trustee company with its Share Incentive Plan compliance and administration.
• A UK listed company with its SAYE and LTIP arrangements in the context of a takeover.
• Start-up tech ventures with their employee share scheme arrangements.

I. Data Privacy Issues | 12:00pm – 12:15pm

II. Securities Law and Labor Law | 12:15pm – 12:30pm

III. Exchange Issues | 12:30pm – 12:45pm

IV. Eligibility for Tax Benefits | 12:45pm – 1:00pm

Break | 1:00pm – 1:10pm

V. Tax Withholding and Reporting Requirements | 1:10pm – 1:25pm

VI. Best Practices and Must-dos Before Offering Equity to PEO Employees | 1:25pm – 1:40pm