A properly structured executive security program may qualify as a working condition fringe benefit under IRC §132(d), excluding the value from the executive's taxable income. The tax position rests on a documented security foundation. Regent Intel provides that foundation.
Regent Intel conducts a formal Security Study and Assessment establishing the business necessity of protective measures for the subject executive. The assessment evaluates threat exposure, identifies specific risk vectors, and documents the factual basis for a security program in a format structured for use by the company's tax and legal counsel.
We do not provide tax advice. We provide the security analysis the tax position rests on, produced by licensed practitioners and defensible under IRS scrutiny.
Structured evaluation of the executive's personal threat environment: visibility, position, industry exposure, travel patterns, public profile, and specific risk indicators relevant to their circumstances.
Findings documented in a format designed for executive review, legal scrutiny, and tax counsel use. Structured to support the company's §132 position without overstating or understating the security picture.
Clear articulation of what protective measures are warranted by the documented threat picture, supporting proportionality, which is a key element of the §132 analysis.
Available to work directly with the company's tax counsel, HR leadership, and board advisors to ensure the security assessment integrates cleanly with their §132 analysis and documentation.
The IRC §132 Security Study is a standalone engagement, not a prerequisite for a protection program. It is appropriate for organizations where an executive protection program is already in place or under consideration, and where the company's tax and legal advisors need a documented security foundation.
Referrals are welcome from CPAs, corporate counsel, HR advisors, and compensation consultants.
All inquiries are handled with complete confidentiality.
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