Documented and defensible

Executive protection may reduce personal risk for key personnel—but without proper documentation, it can create personal tax liability for the executive. Certain executive security measures may be treated as taxable compensation under IRC Section 132 if not supported by an Independent Security Study (ISS) establishing a bona fide business-oriented security concern through an objective assessment of all facts and circumstances.

Omnium conducts Independent Security Studies to assess whether your executive security program meets the reasonableness requirements set forth in 26 CFR §1.132-5(m). Each study is conducted in accordance with rigorous risk management methodologies, led by experienced security professionals and validated by CPAs specializing in executive compensation and tax compliance.

We also assist in drafting or refining your Corporate Executive Security Policy to ensure consistent application of recommendations, operational scope, and risk-based justification—aligned with governance, audit, and IRS documentation standards. Upon completion, Omnium delivers a board-ready, CPA-certified report suitable for external audit or IRS inquiry, with complimentary post-delivery audit support.