Global tax and regulatory compliance
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
(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