Taking Stock: Understanding the basics about management compensation plans and their tax consequences by Gregory K. Brown


OFTEN A KEY ISSUE FOR DIVORCE SETTLEMENTS INVOLVING corporate executives is management compensation. This is true, in part, because the low benefit limits applicable to tax-qualified retirement plans for corporate executives do not apply to management compensation arrangements. Also relevant are corporate earnings and value growth, which are used to determine the amount of benefits provided by such plans.

To negotiate a meaningful divorce settlement, matrimonial lawyers need to understand what the basic management compensation plans are, how they work, what the range of future benefits may be, and their tax ramifications.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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