Deferred Compensation (Half-Day Webinar) (Completed)

Date: Thursday, September 17, 2020
Instructor: Jennifer Kowal
Begin Time:  8:00am Pacific Time
9:00am Mountain Time
10:00am Central Time
11:00am Eastern Time
CPE Credit:  4 hours for CPAs
4 hours Federal Tax Related for EAs and OTRPs
4 hours Federal Tax Law for CTEC

Deferred Compensation Pitfalls and Opportunities for Stock, Annunities, and Life Insurance
A large portion of the rise in executive pay over the last two decades has come in the form of deferred compensation. Stock based compensation, 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 IRC 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 Attend
Tax practitioners at all levels who advise on the taxation of deferred compensation.

Topics Covered

  • Section 409A's penalty provisions affecting deferred compensation
  • Section 162(m)'s denial of deduction for "excessive compensation"
  • SEC rules applying to executive compensation, including pay ratio, say on pay, and pay for performance
  • Tax consequences of compensation based life insurance policies and annuities
  • Tax consequences of various perquisites

Learning Objectives

  • Identify situations where IRC rules may limit or disallow deduction of executive compensation payments
  • Describe situations in which penalty taxes may apply to payments received by executives
  • Familiarity with pay ratio and pay for performance rules


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (4 hours)

Program Prerequisites

Advance Preparation

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