Executive compensation is a critical topic for companies of all sizes and the subject is more complex than many practitioners anticipate. This book provides the tools to help you navigate this complex are of law in a user-friendly manner. The guide includes an overview of many key areas of the law and highlights opportunities and pitfalls that are common in executive compensation. The most essential rules and laws that you should be familiar with when navigating an executive compensation matter are highlighted. This book is intended to aid lawyers, accountants, business owners, and tax and human resource professionals.


Beginning with an introduction to executive compensation, the chapters focus on the legal and regulatory compliance of the non-qualified incentive and deferred compensation components of an employee's compensation package - that portion of the package provided in the form of incentive pay, equity compensation, and/or deferred compensation plans. Topics addressed include:





The stakeholders and which employees should receive executive compensation

Negotiating the employment agreement and compensation package

Tax aspects, deductions, and exceptions to the Tax Code

Types of plans - ERISA, nonqualified deferred plans, and equity plans

Why deferred compensation plans matter in M&A

Tax exempt and government entities

Relevance of securities laws

Partnerships and LLCs taxed as partnerships

Enforcement of executive agreements

And much more!