Laurence Wagman, CPA
Principal, Golden Parachute Tax Solutions LLC
Laurence Wagman is the founding principal of Golden Parachute Tax Solutions LLC. His expertise is in the area of taxation of executive compensation, and is a nationally known resource within the area of golden parachute tax penalties (Internal Revenue Code Sections (“IRC”) 280G and 4999. Laurence has previously written several articles for both the Journal of Compensation and Benefits and the Taxation of Executive Compensation and Retirement on IRC Section 280G related matters this list includes: Structuring Change in Control Arrangements Within the Current Executive Compensation Environment (Sept 2009), The Golden Parachute Excise Tax; Why it’s about to Become More Expensive, Why a Gross-Up May be Necessary and How to Structure it to be Performance Based (July 2010), The Golden Parachute Excise Tax – Not Just a Public Company Issue (Sept 2011), and Canadian Employers – Beware the United Stated Golden Parachute Excise Tax as Not Just a U.S. Problem.
Laurence has had a number of recent speaking engagements. This list includes: Speaking at the 19th Annual National Association of Stock Plan Professionals (“NASPP”) Conference entitled After the Gross-Up Is Gone: Avoiding and Managing the 280G Excise Tax (Nov 2011). In 2012, Laurence gave a 280G Presentation entitled for the benefit of the NASPP NY/NJ (June) and CT (September) Chapters entitled Beware of the Golden Parachute Excise Tax: How Best to Structure Compensation Plans to Minimize 280G Risk. In 2013, Laurence once again spoke at NASPP’s National Conference as the lead panelist for the presentation Using Non-Competes to Reduce 280G Exposure). Also in 2013, Laurence was also a co-panelist at the Practicing Law Institute (“PLI”) for the presentation Hot Issues in Executive Compensation M&A Topics/Change in Control.
Prior to forming Golden Parachute Tax Solutions, Laurence was a tax manager with a “Big 4” executive compensation/employee benefits tax practice, and thereafter was an executive compensation consultant with James F. Reda and Associates, an independent executive compensation consulting firm. Laurence’s practical experience includes a unique perspective from both an executive compensation tax and executive compensation consulting disciplines.
Laurence is a graduate of Lehigh University (1995), received his Master of Science in Taxation at Seton Hall University (2002) and is a licensed Certified Public Accountant in the state of New Jersey. Laurence can be reached at lwagman@280Gsolutions.com.
Ari Benjamin, CPA
Principal, Golden Parachute Tax Solutions LLC
Ari Benjamin is a Principal at Golden Parachute Tax Solutions, LLC. He is a nationally recognized resource in the golden parachute area. He has written articles and has been quoted in tax publications on IRC Section 280G. He has been an expert speaker in Tax/M & A conferences on golden parachutes. Ari has also been a CLE presenter on golden parachutes, and has created a CD for CLE credits titled Golden Parachutes and Executive Compensation. Most Recently, Ari wrote an article in the Journal of Compensation and Benefits entitled The Golden Parachute Excise Tax – Not Just a Public Company Issue.
Ari has been one of the most influential figures in the golden parachute area for over 20 years. Ari has extensive experience in the golden parachute and executive compensation area. Prior to joining Golden Parachute Tax Solutions, Ari was the Managing Director in a “Big 4” accounting firm in charge of their golden parachute practice for over 13 years. Ari has extensive experience dealing with all sizes and types of transactions. His expertise includes dealing with companies ranging from small private companies to fortune 100 public companies.
Ari has an accounting degree from SUNY at Binghamton, and a JD from Hofstra School of Law. Ari can be reached at abenjamin@280Gsolutions.com.
Director, Golden Parachute Tax Solutions LLC
Nicole Ricci is a Director at Golden Parachute Tax Solutions LLC. She has over 15 years of experience including over 12 year of Big 4 experience, specifically within the area of Employee Benefits.
Prior to joining Golden Parachute Tax Solutions, Nicole was a Senior Manager in the Global Employer Services (“GES”) Group at Deloitte Tax LLP (“Deloitte”). There, she oversaw numerous IRC Section 280G projects and was a firm wide technical resource in this area. Nicole also advised clients on domestic executive compensation tax issues such as IRC Sections 83, 162(m), 409A and 4999. In addition, Nicole had a strong focus on international compensation matters, including U.S. taxation of foreign retirement plans, and income tax treaty implications. Nicole was also involved in developing training material for the GES Compensation and Benefits group and in overseeing the performance evaluation process for the group.
Nicole was a co-presenter for an audio CLE publication entitled “Golden Parachutes and Executive Compensation.”
Nicole is a New York Certified Public Accountant and a member of the AICPA. She graduated cum laude with a B.S. in Accounting from St. Francis College. Nicole can be reached at firstname.lastname@example.org.
Senior Manager, Golden Parachute Tax Solutions LLC
Timothy Buckley is a Senior Manager at Golden Parachute Tax Solutions LLC. He has over eight years of experience including over six years of Big 4 experience, specifically within the area of Executive Compensation.
Prior to joining Golden Parachute Tax Solutions, Timothy was a Manager in the People Advisory Services ("PAS") practice at Ernst & Young LLP. There, he oversaw numerous IRC Section 280G projects for both public and private companies. Tim also advised clients on executive compensation tax issues such as IRC Sections 162(m), 409A and 4999, and was a firm wide technical resource in the area of Wage & Hour compliance. Tim was also involved in developing and delivering 280G training material for the PAS Rewards group.
Tim graduated summa cum laude with a B.S.B.A in Finance from The Ohio State University and cum laude from the University of Dayton School of Law. Prior to college, he spent four years on active duty in the United States Air Force. Tim can be reached at tbuckley@280Gsolutions.com.