Executive Compensation

Executive Compensation is a nationally focused annual resource examining the legal, tax and regulatory frameworks that govern executive pay. Designed for corporate counsel, compensation committees, HR executives and tax advisers, this volume delivers clear, practice-oriented analysis of executive compensation structures and their compliance implications.

The book addresses the full spectrum of compensation arrangements, including:

• Salary and cash bonuses
• Equity-based compensation, including stock options and property transfers
• Fringe benefits and perquisites
• Qualified deferred compensation plans
• Non-qualified deferred compensation arrangements

Detailed discussion explains the federal tax treatment of compensation, including constructive receipt, deductibility and FICA considerations. The book analyzes critical Internal Revenue Code provisions, including Sections 409A, 280G, 457 and 4958, and provides guidance on plan design and administration to help mitigate risk.

Governance, Disclosure and Regulatory Oversight

Executive Compensation explores Securities and Exchange Commission disclosure obligations and executive pay governance in publicly held companies. It reviews the role and responsibilities of compensation committees, Dodd-Frank and Sarbanes-Oxley considerations and standards for determining reasonable compensation.

Specialized chapters address:

• Compensation of nonemployee directors
• Executive compensation within tax-exempt organizations
• Cross-border issues affecting international executives
• Employment agreement negotiation and drafting
• Change-of-control arrangements and related tax consequences

Written by Mark A. Muntean, J.D., LL.M. (Taxation), a practitioner with more than 40 years of experience in federal, state and international tax and business matters, this annual volume ties together complex executive compensation rules in a format accessible to both specialists and nonspecialists.

For organizations seeking to align executive rewards with performance while addressing shareholder scrutiny and regulatory requirements, Executive Compensation offers practical analysis and strategic perspective grounded in current law.

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