Present Law And Background Relating To Executive Compensation

Topics:
Compensation Guide
Tags:
Benefits,
Clark Consulting,
Compensation,
Executive Compensation,
Human Resources
Source:
Clark Consulting

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Overview: The Senate Committee on Finance has scheduled a hearing for April 18, 2002, on issues related to corporate governance and executive compensation. This document, prepared by the staff of the Joint Committee on Taxation, provides a description of present law relating to certain types of executive compensation arrangements, including nonqualified deferred compensation, split-dollar life insurance, the $1 million dollar cap on the deduction for executive compensation, golden parachutes, corporate-owned life insurance (“COLI”), and stock-based compensation. It also includes a general discussion of issues relating to nonqualified deferred compensation arrangements.

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Format: PDF | Size: 129KB | Date: Apr 2002 | Pages: 49

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