Guide to Executive Compensation: Legal and Regulatory Compliance Issues - Sharon Reece

Guide to Executive Compensation: Legal and Regulatory Compliance Issues Sharon Reece ISBN 9781639051076

Executive compensation is a vital issue for organizations of every size—and far more complex than many practitioners expect. This practical guide equips readers with the tools needed to navigate this challenging area of law in a clear, accessible way. It provides an overview of the key legal frameworks governing executive compensation, highlights common opportunities and pitfalls, and emphasizes the essential rules and statutes practitioners must understand. The book is designed for lawyers, accountants, business owners, and tax and human resources professionals alike.

After a foundational introduction to executive compensation, the chapters focus on the legal and regulatory compliance issues surrounding nonqualified incentive and deferred compensation—the portions of compensation packages delivered through incentive pay, equity awards, and deferred compensation arrangements. Topics include:

• Identifying key stakeholders and determining which employees should receive executive compensation

• Negotiating employment agreements and compensation packages

• Tax considerations, deductions, and statutory exceptions

• Types of plans, including ERISA plans, nonqualified deferred compensation plans, and equity plans

• The role of deferred compensation in mergers and acquisitions

• Executive compensation issues for tax-exempt and government entities

• The impact of securities laws

• Special considerations for partnerships and LLCs taxed as partnerships

• Enforcement of executive compensation agreements

With its comprehensive scope and practical focus, this book serves as a valuable roadmap for anyone advising on or managing executive compensation matters.

Guide to Executive Compensation: Legal and Regulatory Compliance Issues Sharon Reece ISBN 9781639051076, 978-1639051076 & 9781639051083

Authors
Sharon Reece
Kelsey N H Mayo
Jesse Austin Alexander St Cyr