Elizabeth Drigotas is a Principal in the Washington DC office of Deloitte Tax LLP, focusing on employee benefits and executive compensation. Ms. Drigotas practices primarily in the areas of nonqualified deferred compensation and equity compensation, including in the context of mergers and acquisitions.
Prior to joining Deloitte Tax, Ms. Drigotas worked as an Attorney Advisor in the Office of the Benefits Tax Counsel for the U.S. Treasury Department. During her tenure there, she participated in a number of regulatory projects including golden parachute regulations, incentive stock option regulations, and regulatory projects related to qualified plans. She is a frequent speaker and writer on issues concerning employee benefits and compensation, in particular on the implementation of section 409A.
A.B., History, Bowdoin College
J.D., University of North Carolina
Bloomberg Tax Management Portfolios
Deferred Compensation Arrangements analyzes the federal income and employment tax treatment of nonqualified deferred compensation arrangements, with particular emphasis on §409A.