A large portion of the rise in executive pay over the last two decades has come in the form of deferred compensation. Stock options, annuities, and life insurance policies, in addition to more traditional nonqualified deferred compensation plans, are all common means of compensating highly paid executives.
This course addresses the numerous tax rules that reach deferred compensation arrangements and often discourage their use, including I.R.C. sections 162(m), 409A, and 280G, It also addresses the taxation of common incentive based compensation arrangements such as stock appreciation rights and payments triggered upon changes in control. Finally, it will briefly address SEC rules such as the "say for pay", "pay ratio", and "performance based compensation rules."
Who Should AttendTax practitioners at all levels who advise on the taxation of executive compensation.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (8 hours)
Program PrerequisitesA basic understanding of taxation of executive compensation.