
LEGAL
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Use Nonqualified Deferred Compensation Arrangements to develop, administer, and manage nonqualified deferred compensation plans. The text analyzes:
• The general characteristics of stock-related options, supplemental retirement plans, bonus arrangements, severance plans, employment contracts, consulting agreements, and private pensions
• Federal income tax treatment with respect to the employee and the employer, funding mechanisms, and related tax consequences
• Differences between qualified and nonqualified arrangements
• “Tin parachutes” and the application of Employee Retirement Income Security Act (ERISA)
• Rabbi trusts
• Secular trusts
• Market-basket plans
• Employment security agreements
• Restricted stock agreements
• Stock purchase plans
• Phantom stock plans
• Nonstatutory option plans