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Comparing performance shares and performance units

Companies use performance shares and performance units as long-term incentive vehicles. Although each ties pay to performance, one is denominated in shares and one in dollars. Tax, accounting and legal differences also distinguish the two. (GRIST, 2 Jul 2008, 15 pages) More  | Article  (US Premium)

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Executive remuneration developments, Q2 2008

This document lists, in reverse chronological order, significant legal developments in the executive remuneration and corporate governance areas during the second quarter of 2008. (GRIST, 16 Jul 2008, 5 pages) More  | Article 

IRS relief for teachers, other part-year workers

The IRS has crafted relief for teachers and others who work during part-year periods but whose pay is spread over 12 or 13 months. The relief carves out an exception from the deferred compensation rules of Sections 409A and 457. (Select News, 2 Jul 2008) More  

IRS clarifies withholding for supplemental wages

New IRS guidance on income tax withholding for supplemental wages addresses severance pay, signing bonuses, commissions, cashouts of accumulated leave, annual vacation and sick leave allowances, and sick pay. (Select News, 17 Jun 2008) More   

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Library

Litigating executive compensation disputes

"Disputes concerning executive deferred compensation plans raise a unique set of issues distinct from ordinary ERISA claims litigation. These issues are significant...from a plan drafting and litigation avoidance perspective." (Benefits Law Journal, 4 Jun 2008, 10 pages) More  | Article 

Identifying specified employees under Section 409A

To ensure that a nonqualified plan is operated correctly, it is essential to understand whether a worker qualifies as a "specified employee." This article describes a three-step process, but reminds employers that they can recommend an alternative. (The Tax Adviser, 27 Feb 2008, 2 pages) More  | Article 

Forfeiture confusion after Section 409A

"As proposed, Notice 2007-62 would apply prospectively to §457(f) 'top hat' plans. It also provides that no inference should be made as to whether or not existing plans comply with the new guidance." (Tax Management Compensation Planning Journal, 24 Jan 2008, 8 pages) More  | Article 

Deferred comp after Section 409A: How to comply?

Following up on the issuance of final Section 409A regulations in April 2007, this detailed article focuses on how to amend traditional nonqualified deferred compensation arrangements. (Estate Planning, 22 Jan 2008, 11 pages) More  | Article 

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