Anthony G. Provenzano
Partner
Practice Areas
Biography
Anthony G. Provenzano is a trusted counselor to both public and private companies with respect to compensation and benefits issues. His practice focuses on tax, ERISA, and other laws impacting executive compensation and employee benefits, as well as the employment tax and reporting issues that arise with respect to such arrangements. He routinely advises clients on the various rules regarding non-qualified, equity, and tax-qualified arrangements, and the related employment tax and deduction issues. In addition, Tony’s practice includes transactions and controversy matters involving IRS, DOL and PBGC exams and disputes.
Tony’s extensive experience in executive compensation and employee benefit matters allows him to advise clients on the broader legal implications of such arrangements and how various benefit regimes may interact. His experience in handling controversies involving split dollar arrangements, deferred compensation programs, mispriced stock options, and qualified plans, also helps clients understand how plan language may be viewed by a government examiner or a participant asserting a claim. Clients quoted by Chambers have described Tony as “very thorough and very knowledgeable of the tax code.”
Tony is frequently asked to speak on matters regarding executive compensation, including deferred compensation and the attendant payroll tax and reporting, the deduction limitations under Internal Revenue Code Section 162(m), defending against IRS executive compensation and employment tax audits, and IRS guidance regarding correction of failures under Code Section 409A arrangements.
Education
- American University, Washington College of Law, Washington, District of Columbia
- J.D. - 1998
- Honors: cum laude
- Pennsylvania State University
- B.A. - 1995
Bar Admissions
- District of Columbia
- New York
Publications & Media
- Tri-Agencies Finalize NQTL Comparative Analysis Standards in Final Rule – Co-author, Employee Benefit Plan Review, December 23, 2024
- IRS Proposes Compensation Tax Relief for Company Foundations – Co-author, Tax Notes Federal, August 3, 2020
- The Long Goodbye: Tax Issues for Executives Transitioning Into Retirement – Co-author, Bloomberg Tax, Tax Management Compensation Planning Journal, Vol. 47, No. 10, October 4, 2019
- Residual Liabilities Following Plan Termination: Is the Plan Really Gone? – Compensation Planning Journal, BNA Bloomberg, September 5, 2014
- A New Look at Annuities: Greater Flexibility Adds to Advantages – Daily Tax Report, BNA Bloomberg, June 25, 2013
Speaking Engagements
- Profits Interests: Incentivizing Talent Tax Efficiently – Crowell & Moring Webinar, September 12, 2024
- Navigating the Impact of Loper Bright: Future Trends in Health Care and Benefits Regulation and Enforcement – Crowell & Moring Webinar, July 30, 2024
- Midyear ERISA Fiduciary Update – Crowell & Moring Webinar, June 13, 2024
- Potential Impact of Losing Chevron Deference in Employee Benefits Regulation – 2024 BCBS Law, Audit, Compliance & Ethics Conference, May 20, 2024
- What Every Tax Executive Needs to Know About Employee Benefits and Executive Compensation – Managing Tax Audits and Appeals Seminar 2023, Washington, D.C., September 15, 2023
- Navigating Mental Health Parity Risk in an Ever-changing Regulatory Environment – Healthcare Ounce of Prevention Seminar (HOOPS), March 15, 2023
- Cutbacks and Layoffs: An Overview of Employment and Benefits Issues During Economic Downturns – Crowell & Moring Webinar, February 14, 2023
- Cui Bono: Hot Topics in Employee Benefits for Tax Departments – Managing Tax Audits and Appeals Seminar 2022, Washington, D.C., October 6, 2022
- Employee Benefits 2021 – Post COVID Tax Strategies for Stock Options – Repricing v. Exchange – Crowell & Moring’s Managing Tax Audits and Appeals Seminar, October 4, 2021
Honors
- Chambers USA: Employee Benefits & Executive Compensation, District of Columbia, 2014, 2015, 2019-2025
- The Best Lawyers in America: Employee Benefits (ERISA) Law, District Of Columbia, 2024