Luke A. Mott

About Luke A. Mott

As a Managing Director in EY’s People Advisory Services Tax practice, Luke advises public…

Experience

1. Managing Director - People Advisory Services Tax

   EY

   Aug 2011 — Present

   Advise on employee benefits and executive compensation issues associated with corporate mergers and acquisitions, restructurings, initial public offerings, and international transactions.• Perform quantitative and qualitative analyses related to the design, cost structure, and taxation of short and long-term incentive compensation programs.• Advise clients with respect to the design, implementation, and taxation of domestic and international equity compensation programs utilizing stock options, restricted stock / units, performance shares, and other equity-based vehicles.• Advise buy and sell-side clients on advanced tax implications of Section 280G golden parachute rules, including application of pre and post-change-in-control reasonable compensation, implementation of restrictive covenants, and shareholder cleansing votes and disclosures.• Advise on Section 162(m) one-million-dollar deduction limitation.• Advise clients with respect to tax implications of Section 409A deferred compensation rules including short-term deferral arrangements, permissible distribution events, deferred payment substitutions, separations from service, and operational plan failure corrections.• Advise on the administration and taxation of employer-sponsored fringe benefits.

Education

• Baylor University School of Law

  Juris Doctor

  2008 — 2011

• Brigham Young University

  Bachelor of Arts, International Relations

  2003 — 2008