Thomas M. Cryan, Jr. focuses his practice on various tax matters including executive compensation, fringe benefits and employment tax areas. He consults with clients on tax audits, and with drafting and amending fringe benefit policies and compensation plans. Tom also assists clients in structuring compensation arrangements to comply with Section 162(m) of the Internal Revenue Code. Tom also has significant expertise in the application of Code section 3121 (FICA) and the deduction rules under Code Section 274.
Tom has substantial experience in employee benefits and information reporting, in particular, dealing with the income and employment tax treatment of settlement payments, use of corporate aircraft, statutory fringe benefits, nonqualified deferred compensation, travel benefits and wellness programs. In addition, Tom has assisted clients with the state tax implications of mobile workforces.
Tom has also represented clients before the IRS and the U.S. Department of Treasury in connection with policy initiatives.
J.D., George Mason University School of Law (1997) magna cum laude
LL.M., Taxation, Georgetown University Law Center (1999)
B.A., Economics, Washington and Lee University (1994) cum laude
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.