Journal of Deferred Compensation articles from June 2004

Journal of Deferred Compensation archives from June 2004

(Reasonable compensation upon change in ownership and control). (Editorial)
June 22, 2004... In an interesting Tax Court decision, Square D Company and Subsidiaries v. Commissioner [121 T.C. No. 11 (Sept. 26, 2003)], the Tax Court concluded that lump-sum payments made to top executives of a US electrical corporation under a...

Comparing qualified and nonqualified retirement plans.
June 22, 2004... Tax favored investments, or "qualified plans," are currently functioning in an environment characterized by the following factors: 1. An increasing number of different plans have become available, e.g., Roth IRAs, SIMPLES, and...

Strategies for stock-based deferred compensation.
June 22, 2004... The practices of Enron make clear that executive pay is about more than just tax policy. Executive pay is an issue of corporate governance and accountability, and an issue of fiscal responsibility and fairness. However, it is important to...

SFAS 123 Voluntary Adopters compensation study.(Statement of Financial Accounting Standards 123)
June 22, 2004... Stock option expensing is one of the most significant potential changes impacting executive compensation in decades. While it is still not clear how the Financial Accounting Standards Board (FASB) will move forward on this issue, it is likely...