Executive Compensation and Fringe Benefits
We devote a significant part of our practice to executive compensation. We advise clients extensively on section 409A compliance, and have redesigned and redrafted many executive agreements, plans and programs to comply with Section 409A’s complex new rules. We routinely design and draft plans including SARs, stock options, parachute agreements, and executive retention and severance agreements. We also obtain rulings on these issues, and counsel clients on compliance-related issues under section 83, section 162(m) and section 404.
News
Strategies & Opportunities
Publications
- January 8, 2010
409A Document Corrections Under Notice 2010-6
BNA Pension & Benefits Daily - August 10, 2009
409A Failures: Correcting With and Without Notice 2008-113
Tax Notes - January 30, 2008
RSUs and Restricted Stock for Retirement-Eligible Employees -- Tax Surprises under Section 162(m)
Ivins, Phillips & Barker - April 16, 2007
Salary Continuation Arrangements: Still Viable But Proceed With Caution Under Final Code 409A and 415 Regulations
Ivins, Phillips & Barker - January 2006
Section 409A: Five Points That May Surprise You
Ivins, Phillips & Barker - Fall 2005
Code Section 409A and the Hidden Deferred Compensation in Executive Employment Agreements
Benefits Law Journal - Summer 2005
Internal Revenue Code Section 409A and the Hidden Deferred Compensation in Executive Employment Agreement
Benefits Law Journal - February 10, 2005
SERPs and Elective Deferral Plans Must Comply With §409A
Pension & Benefits Daily - February 9, 2005
Executive Employment Agreements Must Comply With Section 409A
Daily Tax Report - October 22, 2004
Summary of New Law Affecting Nonqualified Deferred Compensation Plans
Ivins, Phillips & Barker - October 22, 2004
Your Nonqualified Deferred Compensation Plans and the New Tax Law: What You Should Do Now - What Can Wait
Ivins, Phillips & Barker - 1997
Overfunded Portion of Foreign Employees' Trust Treated as Grantor Trust
Journal of Taxation - 1996
Ensuring Deductions for Performance-Based Compensation in Excess of $1 Million
Journal of Taxation - 1994
Stock Options Can Ease the Impact of the RRA '93 $1 Million compensation Cap
Journal of Taxation - 1993
New Final Regulations Offer More Flexibility in Defining Compensation
Journal of Taxation - September 17, 1990
5710. Nonqualified Deferred Compensation
Tax Practice Series, The Professional Expediter, BNA - February 26, 1990
5720. Golden Parachutes
Tax Practice Series, The Professional Expediter, BNA