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Journal of Deferred Compensation articles from June 2002
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Journal of Deferred Compensation archives from June 2002
Covenants not to compete.(enforceability in various states)
June 22, 2002... The enforceability of a covenant not to compete is normally determined under state law. The circumstances in which a state will enforce a noncompete covenant vary considerably by jurisdiction. It is, asa consequence, very difficult for...
SEC requires more disclosure about stock-based compensation plans.
June 22, 2002... The Securities and Exchange Commission (SEC) has expanded the information that public companies must disclose regarding stock option and other stock-based compensation plans in their annual reports on Form 10-K or 10-KSB and in their proxy...
SERP SWAPs and the player to be named later. (supplemental executive retirement plan, deferred compensation funded with life insurance)
June 22, 2002... The SERP SWAP is a benefit strategy that has received some attention and attracted much curiosity in the free agent market following the guidance issued by the Internal Revenue Service (IRS) regarding split-dollar arrangements. A SERP SWAP is...
