Each type of equity compensation and nonqualified deferred compensation is subject to tax rules that determine the timing and amount included in employee gross income from the compensation and the deduction to the employer for paying this compensation.
Listen as our authoritative panel discusses important topics such as the general workings of the rules and regulations under IRC Sections 83 and 409A, substantial risk of forfeiture with restricted property, income recognition, IRC Section 83(b) elections, tax withholding requirements, IRC Section 162 deduction rules and limits, and golden parachute rules. The panel will provide practical considerations, practice pointers and drafting tips for preparing equity compensation and nonqualified plans of deferred compensation.
The panel will review these and other key issues:
- IRC Sections 83, 421 and 422 for equity compensation
- IRC Sections 61,162, 280G, 404, 409A, 451, 457, 3121 and 3306 for nonqualified deferred compensation
- Practical considerations, practice pointers and tips for structuring, drafting and implementing compensation
After completing this course, you will be able to:
- Discern the rules and regulations under the IRC and ERISA that apply to equity compensation and nonqualified plans of deferred compensation
- Distinguish the circumstances under which one type of compensation is preferable to another
- Recognize how to structure equity compensation and nonqualified plans of deferred compensation to achieve intended legal and tax results
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