Kenneth B. Tillou

Parr Waddoups Brown Gee & Loveless, Salt Lake City, USA

Kenneth Tillou has extensive experience in the area of employee benefits, executive compensation and income taxation. He designs, implements and consults on the administration and termination of stock option plans, employee stock purchase plans, phantom stock and other synthetic equity plans, defined benefit pension plans, 401(k) plans, profit sharing plans, money purchase pension plans, ESOPs, non‑qualified deferred compensation plans and SERPs, cafeteria plans, group health plans, disability and life insurance plans and other employee benefit plans and programs. He also provides consultation with respect to executive employment agreements, consulting agreements and change in control agreements.

Mr. Tillou advises on the tax and employee benefit aspects of mergers and acquisitions, including tax planning for acquisitive and divisive reorganizations, single entity reorganizations and bankruptcy reorganizations, taxable asset and stock sales, leveraged buy‑outs and acquisitions through joint venture entities.

In the area of tax planning, Mr. Tillou also assists with tax planning for the formation of new businesses, redemptions, liquidations, workouts, like-kind exchanges, leveraged leasing transactions, restructuring of partnership capital and debt, and partnership real estate transactions.

• Affiliated Service Groups and Employee Leasing, 2.Benefits L. J. 73, Spring, 1989
• The Validity of State Tender Office Statutes , 38 W & L. L. Rev 1025, Summer, 1981
• Inverse Taxation and the Calculation of Tort Damage Awards, 38 W & L. L. Rev. 289, Winter, 1981
• "ERISA Compliance Requirement for Nonqualified Deferred Compensation Plans," The Corporate Counsellor, December 2002.
• "Cobra Bites Again: The New Cobra Notice Regulations," The Compliance & Regulatory Newsletter, August 2003.
• "Retirement Plans and the Great Mutual Fund Scandal: What is a Plan Fiduciary to do?" The Corporate Compliance & Regulatory Newsletter, October 2004.
• "Changing the Rules," Utah Business, December 2004. (American Jobs Creation Act