Global tax and regulatory compliance
Challenges
• Golden Parachute (Sec 280G) implications
• Tax and payroll implications/requirements from transaction-related payouts
• Potential disqualification of qualified plan status
• Deferred compensation (Sec 409A) implications
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Assess and mitigate compliance risk using data analytics
• Perform tax and regulatory feasibility and due diligence
• Complete tax and regulatory filings and registrations
• Minimize PE risk
• Develop and implement compliance process
Services
Global Equity Tracker
Mitigating corporate income tax expense attributable to global share-based compensation programs
Talent retention and performance alignment
Corporate transactions
Environmental/ Social/ Governance (ESG)
Employee healthcare costs
Bonus and LTIP delivery and compliance
Mitigating corporate income tax expense attributable to global share-based compensation programs
Foreign pension arrangements
Challenges
• Staying updated on tax and regulatory developments
• Assessing implications for global reward programs
• Facilitating global compliance
• Permanent Establishment (PE) risk
How KPMG helps you
• Assess and mitigate compliance risk using data analytics
• Perform tax and regulatory feasibility and due diligence
• Complete tax and regulatory filings and registrations
Services
Global Compensation
Global Equity Tracker
Data & Analytics
Executive Compensation
Global Compensation
Data & Analytics
Challenges
• Attracting and retaining key talent to drive corporate strategy and goals
• Remote workforce strategy
How KPMG helps you
regulatory filings and registrations, plan qualification, stakeholder training, talent development, and employee tax communications
Services
Global Equity Tracker
Corporate Transactions
Challenges
• Golden Parachute (Sec 280G) implications
• Limitations on deductibility of compensation to corporate officers
• Tax and payroll implications/requirements from transaction-related
How KPMG helps you
• Perform due diligence to assess global tax implications and liabilities
• Comply with Sec 162(m) delivery and payroll requirements
• Review potential plan disqualification and associated liabilities
• Develop employee tax communications
Services
• Potential disqualification of qualified plan status
• Deferred compensation (Sec 409A) implications
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
• Share plan administrator selection and data conversion
• Design and implement compensation, benefits and LTIPs
• Implement post-transaction integration
Data & Analytics
Global Compensation
Challenges
• Proxy disclosures
• Insider trading compliance under SEC Rule10b5-1
• Total reward strategy to support ESG priorities
How KPMG helps you
• Support proxy disclosures with quantitative assessment
• Design and implement measures to support ESG priorities and compliance
Services
Health & Welfare
Services
Challenges
• Rising costs of health insurance coverage
• Attractive healthcare coverage to support talent recruiting and retention
How KPMG helps you
• Model and benchmark healthcare costs
• Design and implement healthcare plan to drive talent agenda
• Analyze compliance gap
Global Equity Tracker
Global Compensation
Challenges
• Timely delivery of bonus and LTIP payments in compliance with applicable reporting and withholding requirements
• Compliance with payroll requirements for mobile and remote workers
How KPMG helps you
• Digital delivery and compliance
• Assess applicable payroll reporting and tax withholding requirements
• Develop tax equalization policy for mobile workers
• Perform functional stakeholder reporting
• Create employee statements reconciling gross to net of tax award delivery
Services
Global Equity Tracker
Global Compensation
Services
Challenges
• Potentially lost corporate tax deductions for share-based compensation payments to employees of foreign affiliates
• Potentially lost opportunity to repatriate cash payments to parent company tax-free
How KPMG helps you
• Determine feasibility to identify jurisdictions where corporate tax deductions are permitted, and secure deductions
• Implement recharge agreements to claim deductions for share-based awards
• Facilitate share-based compensation recharge process
• Improve the recharge/cash repatriation process
Data & Analytics
Global Compensation
Services
Challenges
• Identifying potential US tax implications for employees participating in non-US pension plans
How KPMG helps you
• Identify potential tax implications attributable to funded benefits under non-US pension plans
• Find relief from taxation under applicable income tax treaties
• Determine opportunities to mitigate implications and applicable penalties under Secs 402(b) and 409A
• Continuously assess and quantify US tax liabilities for US-based employees participating in non-US pension plans
Foreign pension arrangements
Mitigating corporate income tax expense attributable to global share-based compensation programs
Bonus and LTIP delivery and compliance
• Insurance claims compliance
• Vendor management
Employee healthcare costs
• Audit medical / pharmacy claims
• Select vendors
Environmental/Social/Governance (ESG)
Corporate transactions
Talent retention and performance alignment
Global tax and regulatory compliance
• Minimize PE risk
• Develop and implement compliance process
• Golden Parachute (Sec 280G) implications
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Tax and payroll implications/requirements from transaction-related payouts
• Potential disqualification of qualified plan status
• Deferred compensation (Sec 409A) implications
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Perform due diligence to assess global tax implications and liabilities
• Comply with Sec 162(m) delivery and payroll requirements
• Review potential plan disqualification and associated liabilities
• Develop employee tax communications
• Share plan administrator selection and data conversion
• Design and implement compensation, benefits and LTIPs
• Implement post-transaction integration
Services
Challenges
Corporate transactions healthcare cost
Corporate Transactions
Global Equity Tracker
• Staying updated on tax and regulatory developments
• Assessing implications for global reward programs
• Facilitating global compliance
• Permanent Establishment (PE) risk
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Assess and mitigate compliance risk using data analytics
• Perform tax and regulatory feasibility and due diligence
• Complete tax and regulatory filings and registrations
• Minimize PE risk
• Develop and implement compliance process
Services
Challenges
Global tax and regulatory compliance
Global Equity Tracker
Global Compensation
(Sec 162(m))
payouts
• Design long-term incentive program (LTIP) strategy
• Assess tax and legal feasibility and structuring to support proposed LTIP implementation assistance including program rollout, tax and
• Attracting and retaining key talent to drive corporate strategy and goals
• Remote workforce strategy
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Design long-term incentive program (LTIP) strategy
• Assess tax and legal feasibility and structuring to support proposed LTIP implementation assistance including program rollout, tax and regulatory filings and registrations, plan qualification, stakeholder training, talent development, and employee tax communications
Services
Challenges
Talent retention and performance alignment
Data & Analytics
Global Compensation
Executive Compensation
• Proxy disclosures
• Insider trading compliance under SEC Rule10b5-1
• Total reward strategy to support ESG priorities
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Support proxy disclosures with quantitative assessment
• Design and implement measures to support ESG priorities and compliance
Services
Challenges
Environmental/Social/Governance (ESG)
Data & Analytics
Global Compensation
• Rising costs of health insurance coverage
• Attractive healthcare coverage to support talent recruiting and retention
• Insurance claims compliance
• Vendor management
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Model and benchmark healthcare costs
• Design and implement healthcare plan to drive talent agenda
• Analyze compliance gap
• Audit medical / pharmacy claims
• Select vendors
Services
Challenges
Employee healthcare cost
Health and welfare
• Timely delivery of bonus and LTIP payments in compliance with applicable reporting and withholding requirements
• Compliance with payroll requirements for mobile and remote workers
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Digital delivery and compliance
• Assess applicable payroll reporting and tax withholding requirements
• Develop tax equalization policy for mobile workers
• Perform functional stakeholder reporting
• Create employee statements reconciling gross to net of tax award delivery
Services
Challenges
Bonus and LTIP delivery and compliance
Global Equity Tracker
Global Compensation
• Identifying potential US tax implications for employees participating in non-US pension plans
• Limitations on deductibility of compensation to corporate officers (Sec 162(m))
• Employee tax communications
• Share plan administrator transition
• Talent retention and incentive strategy
How KPMG helps you
• Identify potential tax implications attributable to funded benefits under non-US pension plans
• Find relief from taxation under applicable income tax treaties
• Determine opportunities to mitigate implications and applicable penalties under Secs 402(b) and 409A
• Continuously assess and quantify US tax liabilities for US-based employees participating in non-US pension plans
Services
Challenges
Foreign pension arrangements
Global Compensation
Data & Analytics
Global Compensation
Global Compensation