AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Hedge Fund Managers and Investors Re-Evaluate Manager Compensation After Rev. Rul. 2014-18
EisnerAmper July 1, 2014
"In Revenue Ruling 2014-18, the IRS confirmed that certain nonstatutory stock options (NSOs) and stock-settled stock appreciation rights (SARs) granted to a service provider by a foreign corporation are not 'nonqualified deferred compensation plans' subject to taxation under Internal Revenue Code Sec. 457A.... While modification of the current compensation model may generate significantly different economic results than those derived from the annual fees and/or incentive allocations that have typically been utilized, the opportunity for greater flexibility in approach may be very positive for both fund managers and investors."
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