Nona Massengill’s practice focuses on design and implementation of all types of employee benefit programs, with an emphasis on executive and nonqualified deferred compensation, stock incentive plans and non-stock equity-based compensation. She has extensive experience in addressing the deferred compensation requirements imposed by Internal Revenue Code section 409A.
She assists publicly traded and closely held employers, tax-exempt entities and executives with tax, fiduciary and business aspects of employee benefits, employment agreements and severance arrangements. Nona has worked extensively with stock and other types of equity-based incentive plans, including advice on stock and phantom stock components of deferred compensation plans.
Nona also has significant experience with nonqualified plan design; strategies for addressing Internal Revenue Code sections 280G and 4999 (the “golden parachute” rules); quantifying golden parachute tax liability; ESOPs; consequences under ERISA for private equity investment by pension plans; strategies for payment of executive benefits through funded and unfunded (rabbi) trusts and other means; and withholding of income and FICA tax on various types of compensation.
Nona is a member of the Virginia State Bar and The ESOP Association. She is a former officer of the Central Virginia Employee Benefits Council. Nona received her Juris Doctor degree from the University of Virginia School of Law. She received her Bachelor of Arts degree from the University of Virginia, where she was selected for Phi Beta Kappa.
- Central Virginia Employee Benefits Council – Past Officer
- The ESOP Association
- University of Virginia School of Law (J.D.)
- University of Virginia (B.A.)
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