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Deferred Compensation › Corporate Counsel

Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +
Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of stock options or severance payments.  less -
Bennett Jones LLP

'Tis the Reason: ABCA Considers Expanding Gatekeeping Role of Courts in Certification of Workplace Class

Bennett Jones LLP on

Workplace class proceedings are on the rise in Canada. Recent class actions have involved employee claims for overtime, vacation time, damages for COVID-19 pandemic terminations, extended healthcare benefits,...more

Verrill

New Disability Claims Procedures Affect Retirement Plans and Deferred Compensation Plans Too

Verrill on

Much has been written about the Department of Labor’s final rule regarding disability benefit claims procedures (the “Final Rule”), which took effect on April 2, 2018. And by now, most employers – and all disability insurance...more

Skadden, Arps, Slate, Meagher & Flom LLP

Preparing for Tax Reform: The Current State of Play on Proposed Changes to Executive Compensation and Employee Benefits

Skadden, Arps, Slate, Meagher & Flom LLP on

On November 16, 2017, the House of Representatives voted to approve its version of the Tax Cuts and Jobs Act. The Senate is expected to vote on its version of the bill following the Thanksgiving break, which would require a...more

Skadden, Arps, Slate, Meagher & Flom LLP

Executive Compensation Under the Tax Cuts and Jobs Act: The End of Executive Compensation As We Know It

Skadden, Arps, Slate, Meagher & Flom LLP on

If enacted, the newly proposed Tax Cuts and Jobs Act would effectively put an end to many of the most widely used forms of executive compensation: - Deferred compensation and stock options would disappear. - Use of...more

Ward and Smith, P.A.

Timing is Everything: IRS Raises the Stakes for Employers Who Delay FICA Taxation of Deferred Compensation

Ward and Smith, P.A. on

Employers, both for-profit and tax-exempt organizations, often overlook the complex FICA tax rules applicable to deferred compensation. Unfortunately, this oversight now can be a real problem for the employer. When an...more

Snell & Wilmer

Ninth Circuit Rules that Stock Rights Plan is Not Subject to ERISA

Snell & Wilmer on

In a case of first impression in the Ninth Circuit, the Court held that the Booz Allen Hamilton, Inc. Stock Rights Plan (“SRP”) was not subject to ERISA because its primary purpose was not to provide deferred compensation or...more

Miles & Stockbridge P.C.

Disclaimer in Top-Hat Plan Could Save Millions for Employer

Miles & Stockbridge P.C. on

Do you have a top-hat plan? That’s a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees...more

Mintz

Tax Court Characterizes Technology Executive’s Merger Proceeds as Ordinary Income

Mintz on

On October 30th, the U.S. Tax Court ruled that a key executive of a technology company acquired by Google for $93 million was required to report a large portion of his merger consideration as ordinary compensation income....more

Morgan Lewis

Fifth Circuit Holds Deferred Compensation Plan Is Governed by ERISA

Morgan Lewis on

The decision details important implications for employers that use deferred compensation arrangements....more

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