Michael K. Mahoney

Shareholder || Morristown

Mr. Mahoney is a member of the Employee Benefits and Executive Compensation group. He focuses on employment tax matters at both the federal and state levels, the review of labor and tax laws governing qualified plans, and the strategic design of executive compensation plans for a global workforce.

Mike advises employers on a multitude of fringe benefit issues including tax advantageous means of structuring such benefits. He routinely assists clients resolve payroll audits, working with federal and state authorities to reduce assessments on behalf of employers. In performing due diligence, he provides counsel through mergers and acquisitions to identify and quantify exposure resulting from, among other items, worker misclassification and accountable expense plan failures. He navigates employers through risk mitigation strategies during integration following an acquisition or merger, including the Voluntary Classification Settlement Program.

Mike provides guidance to employers regarding the requirements of the Affordable Care Act, including reporting obligations. He also facilitates the resolution of Affordable Care Act Shared Responsibility Payment Assessments sought by the IRS through 226J Letters. His practice includes the filing of determination letters on the qualified status of pension plans, as well as defining and executing plan corrections in the event of document or operational failures. He frequently advises on planning opportunities and tax consequences for Section 409A nonqualified deferred compensation plans and assists clients with Section 409A correction programs.

Mike provides counsel to numerous multi-national clients with respect to employee and employer tax issues arising from inbound or outbound short term travel, long term assignments, and permanent transfers. Such assistance includes the interpretation of international tax treaties, as well as advising on opportunities to utilize totalization agreements. He reviews foreign pension plans to determine the appropriate tax treatment in the U.S. at the time of contribution and distribution, in addition to providing guidance to employers on the eligibility of inbound or outbound employees to participate in U.S. qualified plans.

Mike also instructs employers on their U.S. state and federal tax obligations for employees traveling internationally or interstate, including the identification of compliance and reporting requirements such as Forms 8233, 1042-S, W-2, 941, 940 and state equivalents.

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Admittance to Practice

Professional Activities

  • American Bar Association
  • New York State Bar Association
  • New Jersey Bar Association


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