Lauren D. Kelly
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Lauren D. Kelly
Biography
Lauren Kelly is experienced in corporate, international, tax-exempt and executive compensation tax matters. Ms. Kelly has worked extensively with clients in structuring and negotiating the tax aspects of mergers and acquisitions, spin-offs, project finance transactions, securities offerings, financial products and securitized loan transactions. She has advised clients in the formation and operation of tax-exempt organizations. She also worked extensively with clients on transfer pricing and related issues.
Professional experience
Rankings and recognitions
Rankings and recognitions
- Legal 500 US, Recommended lawyer: US taxes: non-contentious, The Legal 500, 2024
Education
Education
LL.M., New York University School of Law, 1987
JD, Columbia Law School, 1984
BS, Rensselaer Polytechnic Institute, 1982
Admissions
Admissions
- New York State Bar
Publications
Publications
- "IRS Announces Long-Awaited Section 409A Document Correction Program," January 2010
- "IRS Issues Final Regulations Affecting Employee Stock Purchase Plans," December 24, 2009
- "Section 409A: Certain Violations May be Corrected by Year End," November 20, 2009
- "Section 162(m): Immediate Action May Be Required to Preserve Performance-Based Compensation Deduction," November 20, 2009
- "IRS Issues New COBRA Subsidy Guidance," April 1, 2009
- "DOL Issues New Model COBRA Notices," March 19, 2009
- "2009 American Recovery and Reinvestment Act: New COBRA Obligations Require Immediate Action," February 24, 2009
- "2009 American Recovery and Reinvestment Act: Expanded Restrictions on Executive Compensation for TARP Recipients," February 20, 2009
- "Underwater Options: Practical Guidance," February 19, 2009
- "New Limits on Executive Pay for Financial Institutions Receiving Federal Funds," Client Alert, February 5, 2009
- "Year End Pension Relief," Client Alert, December 30, 2008
- "New Section 409A Guidance on Income Inclusion and Reporting and Withholding Obligations," Client Alert, December 29, 2008
- "IRS Provides Relief for 403(b) Plans," Client Alert, December 16, 2008
- "New Program to Correct Certain 409A Operational Failures," Client Alert, December 12, 2008
- "Treasury and IRS Issue Interim 409A Reporting and Disclosure Guidance for 2005 and 2006," Client Alert, December 11, 2006
- "Treasury and IRS Extend Deadline for Written Compliance With Section 409A," Client Alert, October 15, 2006
- "Treasury and IRS Issue Transitional Relief for Funding Nonqualified Compensation Plans Through Offshore and 'Springing Rabbi' Trusts," Client Alert, March 29, 2006
- "IRS Suspends 409A’s Reporting and Wage Withholding Requirements for 2005," Client Alert, December 12, 2005
- "Treasury and IRS Issue 'Second Round' of 409A Guidance: What You Need to Know and Do Before Year End," Client Alert, October 27, 2005
- "Treasury and IRS Exempt Many Foreign Plans and Arrangements Under Proposed 409A Regulations," Client Alert, October 27, 2005
- "New Guidance Clarifies 409A’s Application to Separation Pay Arrangements," Client Alert, October 27, 2005
- "Treasury and IRS Issue Long-Awaited 'Second Round' of 409A Guidance," Client Alert, September 29, 2005
- "Treasury and IRS Issue Key Guidance on New Nonqualified Deferred Compensation Law - December 2004," Client Alert, December 20, 2004
- "Sweeping Changes to Law Governing Nonqualified Deferred Compensation Plans," Client Alert, October 14, 2004
- "Expansive New IRS Tax Shelter Disclosure, List Maintenance and Registration Rules - Final Regulations Issued; Potentially Applicable to and Must Be Considered For Significant Transactions - Even Routine Transactions," Client Alert, May 22, 2003
- Co-author, "Tax and Tax-Related Provisions of U.S. Stock Purchase Agreements," Practicing Law Institute, October 2002
Memberships and activities
Memberships and activities
- Member, American Bar Association
- Member, New York State Bar Association