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College of William & Mary Law School

Taxation-Federal

Deferred Compensation

Articles 1 - 5 of 5

Full-Text Articles in Law

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason Jan 2010

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason

Faculty Publications

No abstract provided.


Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason Jan 2008

Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason

Faculty Publications

No abstract provided.


Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason Jan 2006

Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason

Faculty Publications

Executive pensions (or deferred compensation) grabbed headlines after Enron's collapse and fresh concerns over ever-increasing executive pay. They also grabbed the attention of Congress, which reformed executive pensions legislatively in 2004 with ยง 409A of the Internal Revenue Code. Section 409A merely tightens and clarifies the doctrines that had already governed executive pensions, leaving the basic economics of executive pensions unchanged. Executives can still defer taxation on current compensation until actual payment is made in the future. Deferral still comes at the same price to the employer, namely the deferral of its deduction for the compensation expense. Thus, the timing ...


Nonqualified Deferred Compensation Plans And Equity-Based Compensation, Louis A. Mezzullo Dec 1997

Nonqualified Deferred Compensation Plans And Equity-Based Compensation, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.


Executive Compensation: Dealing With The New Law And Other Developments, William Dunn Dec 1997

Executive Compensation: Dealing With The New Law And Other Developments, William Dunn

William & Mary Annual Tax Conference

No abstract provided.