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Deborah Andrews

Of Counsel || Washington D.C., Raleigh

Employee Benefits and Executive Compensation, Environmental, Social, and Governance (ESG)

Deborah Andrews’ practice encompasses a broad range of employee benefits, executive compensation and tax matters.  She provides comprehensive and practical advice on the design, implementation and maintenance of tax qualified and nonqualified plans, including compliance with the Internal Revenue Code and ERISA.   She has considerable experience counseling clients on the correction of plan failures under the Internal Revenue Service and Department of Labor correction programs.

In addition, Deborah provides guidance on matters involving executive compensation, including equity-based arrangements, severance agreements, top hat plans, and employment agreements.  She frequently advises on the deferred compensation provisions of Code Section 409A and the golden parachute rules of Code Sections 280G and 4999.  Her practice also includes assisting clients with issues related to fringe benefits. Clients rely on her advice to ensure the proper tax treatment of fringe benefits, including tax withholding and reporting obligations.

Deborah is a seasoned tax attorney and received an LL.M. in Taxation from the Georgetown University Law Center in 2003.  She is also a Certified Public Accountant. Prior to practicing law, she worked with a Big Five accounting firm where she analyzed complex issues related to mergers and acquisitions.

Employee Benefits and Executive Compensation, Environmental, Social, and Governance (ESG)
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Insights by Deborah Andrews

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IRS Issues Additional Guidance on the COBRA Subsidy

On July 26, 2021, the Internal Revenue Service (IRS) released Notice 2021-46 to provide additional guidance on the Consolidated Omnibus Budget Reconciliation Act (COBRA) subsidy under the American Rescue Plan Act of 2021 (ARPA). On May 18, 2021, the IRS released Notice 2021-31 to address issues related to subsidy eligibility and calculation of the tax credit.

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SAS 136: The New Audit Standard for Employee Benefit Plans and Its Impact on Plan Sponsors

The American Institute of Certified Public Accountants (AICPA) issued a new audit standard for employee benefit plans in July 2019. The new standard is commonly referred to as SAS 136, but its official name is “Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA.”  Although SAS 136 imposes new duties on auditors, plan sponsors also have increased responsibilities under this new standard.

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IRS Continues to Provide Relief for Nonresident Aliens in the Wake of COVID-19

The Internal Revenue Service (IRS) recently posted a set of frequently asked questions (FAQs) on its website to provide additional information on Revenue Procedure 2020-20. The IRS published this revenue procedure on May 11, 2020, to provide relief for certain nonresident aliens stranded in the United States due to COVID-19-related travel restrictions. The new FAQs provide relief for certain nonresident aliens who may be forced to remain in the United States longer than anticipated because of a medical condition. As indicated in our prior article on Revenue Procedure 2020-20, an extended stay could adversely affect a nonresident alien’s classification for federal income tax purposes.

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IRS Provides Relief for Nonresident Aliens Affected by COVID-19 Travel Disruptions

Because of travel restrictions, such as canceled flights and stay-at-home orders, the COVID-19 pandemic may have significantly limited a nonresident alien’s ability to leave the United States, regardless of whether the individual contracted the COVID-19 virus. An unexpected extended stay in the United States, however, could affect an individual’s tax residency classification or eligibility for certain tax treaty benefits. The Internal Revenue Service (IRS) recently released Revenue Procedure 2020-20 to address the potential tax consequences for eligible individuals impacted by the COVID-19 travel restrictions.

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Multi-State Payroll Withholding Issues and Potential Relief for Telecommuting Employees

The “shelter in place” or “stay-at-home” orders that numerous states have issued in response to the COVID-19 pandemic have prompted some employers to require that their employees work remotely from their homes. As states roll back these orders, some employers will continue to have employees telecommute as they prepare their return-to-work strategies. Working from home or telecommuting may create a business presence in a state that establishes nexus, obligating nonresident employers to withhold state and local payroll taxes.

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