Mr. Bidjarano recently retired from Ernst & Young LLP ("EY") after 25 years as a partner and more than 30 years of specialization in employee benefits, ERISA and executive compensation tax matters. Prior to his retirement, Mr. Bidjarano was a partner in EY's People Advisory Services (PAS) practice and served as the National Leader responsible for EY's Golden Parachute Tax Services, having served as the Firm's national resource on Sections 280G and 4999 since their enactment in 1984. In such role, Barry was responsible for setting firm policy, standards, and methodology with respect to these services. Mr. Bidjarano continues to assist EY in these areas as an independent contractor.
Mr. Bidjarano has extensive experience representing corporations and individuals before the Internal Revenue Service ("IRS") with respect to golden parachute excise tax matters. He authored comments on the golden parachute proposed regulations on behalf of the AICPA, which were submitted to Treasury during 1989. He has also authored and coordinated several private letter ruling submissions with the IRS dealing with the application of the golden parachute rules.
LL.M., Georgetown University Law Center
J.D., American University Washington College of Law
B.S., The State University of New York
Bloomberg Tax Management Portfolios
This Portfolio, Golden Parachutes, discusses concepts peculiar to §280G, describes the process for ascertaining if a change in control has occurred, and analyzes the consequences of excess payments.