Journal of Deferred Compensation articles from March 2003

Journal of Deferred Compensation archives from March 2003

Rethinking deferred compensation plans for executives of tax-exempt employers.
March 22, 2003... To attract and retain critical talent for key executive positions, for-profit employers frequently must offer their executives enhanced benefits in addition to generous current compensation. Such enhancements may include some combination of...

Sorting through the options: the debate regarding stock options in the wake of recent corporate scandals.
March 22, 2003... One of the hottest issues in the wake of the recent string of corporate scandals has been what to do about stock options. Specifically, stock options have come under fire as one of the culprits that allowed Enron executives to enrich...

Older workers: recent trends in employment and retirement.
March 22, 2003... Deciding when to retire is a choice that will affect an individual's economic circumstances for the rest of his or her life. In addition to affecting the lives of individuals, the retirement decisions of older workers have an impact on the...

Avoiding intermediate sanctions: complying with final regulations under Code Section 4958.(IRS rules)
March 22, 2003... In January 2002, the Internal Revenue Service (IRS) published final regulations under Internal Revenue Code (Code) Section 4958. Together with the 2002 Continuing Professional Education (CPE) text issued to IRS field agents, the regulations...

Arm's length transactions: are they real or are they replicated?
March 22, 2003... In recent years, certain practitioners have advocated tax-deferral and tax-reduction techniques for clients holding unexercised nonqualified stock options (NQSO). The most common of these techniques is to have the executive sell the NQSOs to...