Executive Compensation

General Description:

This program covers the design and tax rules for the hottest compensation planning arena today: nonqualified deferred compensation, equity compensation, and incentive compensation plans. The participant will gain and/or refresh knowledge of the important and sometimes complex rules to design and operate these plans.

Learning Objective:

After completing this course the participant will be able to:

• Apply the doctrines of constructive receipt and economic benefit.
• Discuss the different types of nonqualified deferred compensation plans.
• Describe §457(f) in general.
• Define an excess benefit plan.
• Describe a supplemental executive retirement plan.
• Summarize the tax effect of a mirror image (with §401(k) plans) nonqualified plan.
• Describe §409A in general.
• Describe how to avoid ERISA implications.
• Define and discuss the tax treatment of nonstatutory stock options, incentive stock options, and restricted stock plans.
• Define and describe the use of stock appreciation rights (SARs), phantom (Shadow) stock plans, performance share plans, and performance cash plans.
• Define and describe the use of golden parachutes.
• Discuss the impact of the Tax Cuts and Jobs Act on compensation, including:
  • Revised §162(m);
  • Revised §83;
  • Section 4960 rules regarding compensation for not-for-profit executives.

Instructors:

Arlen L. Brammer is president of Arlen L. Brammer, P.C., and a former partner in the Denver office of Holme Roberts & Owen LLP. He has extensive experience designing, implementing, and administering defined benefit and defined contribution plans, and more than ten years of experience consulting with clients on compensation and benefits, accounting, and taxation matters during his career at Fidelity Investments. He earned his bachelor's degree in finance at the University of Minnesota, J.D. at the University of South Dakota, and LL.M. in Taxation at the University of Denver.

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