Attract, Motivate, Reward, and Retain Top Executive Talent! Nonqualified Deferred Compensation Answer Book, Seventh Edition by Barry K. Downey, Esq., Henry A. Smith, III, Michael P. Connors, Esq. List Price: $355.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735582149 Format: Hardcover Publication Cycle: Updated annually Last Updated: 11/20/2012 Available: Item ships in 3-5 Business Days

The past few years have seen major changes in the area of executive compensation. With recent legislation and regulations imposing new limits on executive pay, it is more important than ever for you to have the most current information when it comes to compensating executive talent. Nonqualified Deferred Compensation Answer Book provides the necessary guidance on: How to design, fund, implement, and operate a plan tailored to the specific needs of your organization Staying in compliance with the many rules and requirements Keeping on top of the new tax, legislative, and regulatory changes that affect nonqualified arrangements And much more! In addition to answering over 500 key questions, Nonqualified Deferred Compensation Answer Book provides a host of special features, including: Dozens of examples, pointers, notes and cautions Overviews and Case Studies on each key area At-a-glance tables Citations for researching a particular item in greater detail ERISA, IRS, and securities law considerations Nonqualified Deferred Compensation Answer Book brings you up to date on legislative and regulatory developments. Highlights include: Impact of the Patient Protection and Affordable Care Act (PPACA) on the additional Medicare tax in 2013 Discussion of new whistleblower rules under the Dodd-Frank Wall Street Reform and Consumer Protection Act Impact of Code Section 457A on the nonqualified deferred compensation arrangements of certain foreign and tax-exempt employers Discussion of the latest developments on Code Section 101(j) requirements applicable to COLI policies Discussion of Schaffart v. ONEOK, Inc. and the need for employers to carefully administer their stock plans in accordance with the stock plan's terms Discussion of Code Section 162(m)(6), added by PPACA, which limits the deduction for compensation paid to an officer, a director, or an employee of a “covered health insurance provider” for years beginning after December 31, 2012 Discussion of the reporting and disclosure requirements of excess benefit plans Discussion of recent regulatory guidance issued regarding limits on executive pay implemented by the Emergency Economic Stabilization Act of 2008 (EESA), the American Recovery and Reinvestment Act of 2009 (ARRA), and the Troubled Asset Relief Program (TARP) And much more! View the Highlights for this title. 1. Nonqualified Deferred Compensation Plans ERISA Considerations IRS Considerations Tax Consequences to the Employer Tax Consequences to the Employee Special Tax Considerations for Pass-Through Employers Creditor Claims Issues Securities Laws Issues Investment Considerations Case Study 2. Top-Hat Plans ERISA Considerations Tax Consequences to the Employee Coordination with Other Plans 3. Excess Benefit Plans Tax Consequences to the Employer Tax Consequences to the Employee Other Considerations Case Study 4. Rabbi Trusts ERISA Considerations IRS Considerations Tax Consequences to the Employee Miscellaneous Issues 5. Secular Trusts ERISA Considerations 6. Split-Dollar Life Insurance ERISA Considerations Tax Consequences to the Employer Tax Consequences to the Employee 7. Corporate-Owned Life Insurance Tax Considerations Other Considerations Case Study 8. Stock Plans Incentive Stock Options Nonstatutory Stock Options Discounted Stock Options Restricted Stock Stock Appreciation Rights Employee Stock Purchase Plans Securities Law Aspects of Stock Plans 9. Parachute Payments Overview Other Considerations 10. Section 457 Plans Eligible Plans Ineligible Plans Intermediate Sanctions Rules Code Section 409A Case Study 11. Withholding Rules for Nonqualified Plans Withholding Taxes FICA Taxes Other Considerations 12. The Life Cycle of a Nonqualified Plan Overview and Discussion Designing a Nonqualified Plan Implementing, Operating, and Terminating a Nonqualified Plan 13. Funding Issues and Due Diligence The Elective Deferral Decision Investment Cost Analysis Methods Case Study 14. Governmental Excess Benefit Arrangements Tax Consequences to the Employee 15. Code Section 409A Definition of Deferred Compensation for Code Section 409A Deferral Elections Distributions Compliance Other Considerations 16. Limits on Executive Compensation EESA and ARRA PPACA Dodd-Frank Act TABLES Internal Revenue Code Sections Treasury Regulations Employee Retirement Income Security Act (ERISA) Sections Revenue Rulings and Procedures Private Letter Rulings Other Citations General Counsel Memorandum United States Code Department of Labor I.R.S. Notice I.R.S. Internal Notice I.R.S. Technical Advice Memorandum I.R.S. Field Service Advice Memorandum Cases Journal of Deferred Compensation: Nonqualified Plans and Executive Compensation Bruce J. McNeil A unique source of timely analysis, innovative strategies and practical solutions for professionals in the field of executive compensation, this quarterly journal helps you navigate through the new government rules that limit the salary and benefits of top employees and expose employers to additiona more... Add to cart   |  Price: $415.00  |  PIN: SS10836276  |  Format: Paperback  Imprint: Aspen Publishers  Executive Compensation Answer Book, Eighth Edition Bruce Overton, Susan E. Stoffer Executive Compensation Answer Book is the complete source for proven, practical, executive compensation solutions that draws on the authority of the best in the business - Bruce Overton and Susan E. Stoffer. In a straightforward question-and-answer format, this dependable source of guidance show more... Add to cart   |  Price: $355.00  |  ISBN: 9780735508804  |  Format: Hardcover  Imprint: Aspen Publishers  Practical Guide to SEC Proxy and Compensation Rules, Fifth Edition Amy L. Goodman, Esq., John F. Olson, Esq., Lisa Fontenot, Esq. A Practical Guide to SEC Proxy and Compensation Rules, Fifth Edition is designed to meet the special needs of corporate officers and other professionals who must understand and master the latest changes in compensation disclosure and related party disclosure rules, including requirements and in more... Add to cart   |  Price: $361.00  |  ISBN: 9780735598959  |  Format: Looseleaf  Imprint: Aspen Publishers  Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis Wolters Kluwer Law & Business Attorney-Editors Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis provides comprehensive analysis of this sweeping new banking and securities legislation. These historic reforms will transform the way banks, hedge funds, credit rating agencies, broker-dealers, investment  more... Add to cart   |  Price: $129.00  |  ISBN: 9780808021643  |  Format: Paperback  Imprint: CCH