Anne Batter has over twenty years of experience in the tax, executive compensation, employee benefits, and employment tax areas. Her practice involves consulting with clients, handling tax audits and controversies, and drafting and amending compensation plans, including equity plans, grant agreements, deferred compensation plans, incentive plans, and employment and change-in-control arrangements. Ms. Batter has substantial experience drafting and amending compensation plans and arrangements to comply with Code Sections 409A and 162(m), as well as other provisions of the tax code (such as the ISO and ESPP provisions). She has particular experience in tax issues surrounding deferred compensation, stock options and warrants, section 83 property, section 162(m) performance-based plans, corporate aircraft, settlement payments, statutory fringe benefits, and excise taxes. In addition, she has substantial experience representing clients before the IRS, Treasury, and Congress in connection with policy initiatives.
Ms. Batter has litigated a number of cases of first impression in the area of the tax treatment of benefits and executive compensation, such as Sutherland Lumber-Southwest, Inc. v. United States, 114 T.C. 197 (2000), aff’d, 255 F.3d 495 (8th Circuit 2001), Micron Technology, Inc. v. United States, U.S. Court of Federal Claims Docket No. 99-61T, Evening Star v. Commissioner, U.S. Tax Court Docket No. 688-98, and Kraft Foods North America, Inc. v. United States , 58 Fed. Cl. 507 (2003).
Prior to joining Miller & Chevalier, Ms. Batter was a partner in the North American Tax Practice Group of Baker & McKenzie LLP. In addition to her extensive experience in private practice (both with Baker & McKenzie and, before that, with Weil, Gotshal & Manges), Ms. Batter served as a senior attorney in the Office of IRS Associate Chief Counsel (Income Tax & Accounting). Ms. Batter began her career serving as a clerk to Judge Arnold Raum of the United States Tax Court.
Ms. Batter is a member of the District of Columbia Bar and the American Bar Association. She is admitted to practice before, among other courts, the United States Tax Court, the United States Court of Federal Claims, and the United States Supreme Court. Ms. Batter was a staff member of the Civil Rights-Civil Liberties Law Review at Harvard Law School. She graduated from the University of Maryland, summa cum laude, where she was elected to Phi Beta Kappa.
Education
Harvard Law School, 1985 J.D.
University of Maryland, 1982 B.A.
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