Compliance mandates and threat activities have increased demand for heightened security across sectors to protect valued assets and resources. McCann Global, in partnership with Texas A&M University Texas Engineering and Extension Service (TEEX), offers unsurpassed physical and force security training for businesses and communities. No matter the business or organization size, TEEX can train and help institute measures for increased safety and security for the most valued assets – employees, customers, and facilities.
McCann provides world class Security Vulnerability Assessment Services for commercial and industrial clients worldwide. McCann in partnership with TEEX provides SVA Software and SVA Site Assessments.
McCann can design a unique scenario for your company or government agency and then put it to the test at Disaster City and the Brayton Fire Field (at the TEEX facility in Bryan College Station, located an hour and a half from Houston, Texas).
McCann is proud to be the exclusive worldwide reseller of the TEEX SVA Products, including the “Best of Class” Secure Assessment Software Tool-SAST.
SVA Site Assessments:
We deliver timely, specialized advice and customized support to management in need of world-renowned quality security and safety services. McCann and TEEX have a proven track record in working with Fortune 500 companies and communities of all sizes. McCann and TEEX utilize field-proven experts from many sectors to help review the entire security system – the people, the plans, and the equipment. Through technical assistance, a tailor-made review of needs and capabilities helps corporate planners mitigate the impact to business operations. Various levels of Technical Assistance can accomplish:
- Vulnerability assessments of sites
- Threat assessments
- Risk assessments
- Assessments of Standard Operating Plans or Emergency Plans
- Compliance-driven assessments or reviews
- Best practice models, templates
- Customized mitigation strategies and action plans
- Meeting facilitation to fill gaps from the Needs Assessment
The Secure Assessment Software Tool – SAST, is a web-based, encrypted software application designed for managers of security functions to conduct vulnerability assessments of facilities. The assessment process is designed to:
- Identify security system vulnerabilities.
- Develop a needs assessment for mitigating shortfalls in planning, equipment and training.
- Provide a basis for constructing a comprehensive mitigation strategy to secure resources needed to implement the mitigation effort.
The Secure Assessment Software Tool (SAST) is a computerized program which enables managers to:
- Identify security system vulnerabilities.
- Define & address shortfalls in planning, equipment and training.
- Construct a comprehensive mitigation strategy.
- Graphically display global assets and status on a GIS map.
- Generate reports that clarify security issues for decision-makers.
The threat is real, the time is now. Terrorist attacks worldwide are constant reminders that companies, communities, states, and our nation must remain vigilant. McCann in partnership with TEEX can put your plans to the test at TEEX’s National Emergency Response and Rescue Training Center (NERRTC).
IRS Sec 1.122-0 Executive Fringe Benefits: Security Services and Use of Corporate Aircraft
In the past few years, the IRS has paid increased attention to Executive Compensation-Fringe Benefits. For the executive who operates in a high profile, high-risk position, this means that the Board of Directors and/or insurance requirements that they use corporate/private aircraft for all travel or have 24/7 armed security, may be deemed a taxable benefit.
For most executives, simply complying with the Board and or Insurance can leave them open to audits and fines by the IRS. In order to address this risk, the IRS requires that an experienced third party analyze the security risk for the company and executive and validate the use of the private aircraft and other security measures. McCann has the experience to provide the security study and have performed the security and helped scores of clients with audits relating to the “security fringe benefit.”
Without independent verification and analysis, the executive could face a taxable event years later for material amounts of money. Recent press of the IRS reviewing the use of corporate aircraft by executives and members of the Board of Directors make the lack of preparation for this scrutiny an unnecessary oversight.
Additional Sources of Information
From Alvin Brown and Associates:
Security-related Transportation – Regulations § 1.132-5(m)(1) provides that if a bona fide business-oriented security concern exists, and an overall security program exists, then the employee may exclude the excess of the value of the transportation provided by the employer over the amount that the employee would have paid for the same mode of transportation absent the bona fide security concern. With respect to air transportation, the phrase “same mode of transportation” means comparable air transportation.
A bona fide business-oriented security concern exists only if the facts and circumstances establish a specific basis for concern regarding the safety of the executive (§1.132-5(m)(2)(i)). A generalized concern for the executive’s safety will not trigger application of the security exclusion (§1.132-5(m)(2)(i)). Under § 1.132-5(m)(2)(i), the employer must demonstrate the existence of a bona fide security concern. A bona fide security concern exists if the facts and circumstances demonstrate a specific basis for concern regarding the safety of the employee. Examples of specific bases for a bona fide security concern include a specific threat to harm the employee, or a recent history of violent terrorist activity in the geographic area in which the transportation is provided.
Section 1.132-5(m)(2)(ii) provides that an overall security program must be established. In order to establish the existence of an overall security program, the employer must generally establish that security is provided to the employee on a 24-hour basis.
However, under §1.132-5(m)(2)(iv), an overall security program is deemed to exist if the following conditions are satisfied:
- A security study is performed with respect to the employer and the employee (or a similarly situated employee of the employer) by an independent security consultant;
- The security study is based on an objective assessment of all facts and circumstances;
- The recommendation of the security study is that an overall security program (as defined in paragraph (m)(2)(iii) of this section) is not necessary and the recommendation is reasonable under the circumstances; and
- The employer applies the specific security recommendations contained in the security study to the employee on a consistent basis.
An independent security study could conclude, for example, that security during air travel is necessary, but security on a 24-hour basis is unnecessary.
The expenses incurred for security services will normally be deducted under “Other Deductions”. A review of the W-2/1099 forms and employment agreements may provide information related to security services.
Upon examination it has been found that homes of executives have been fortified with special rooms or other security devices. It is important to evaluate the level of security afforded top executives and their families to determine that security studies are being followed.