Practice Contacts
Related Practices
- Corporate-Owned Life Insurance (COLI) and Other Insurance Arrangements
- Deferred Compensation Plans, Supplemental Executive Retirement Plans (SERPs) and "Mirror" 401(k) Plans
- Employee Stock Purchase Plans (423 Plans)
- Equity-Based Compensation Programs
- Executive Agreements and Bonus Plans
- Executive Compensation Legislation
- Executive Compensation Litigation
- Fringe Benefit, Payroll Tax, and Reporting Issues
- Grantor Trusts (Rabbi Trusts)
- Outside Director Plans
- Reporting, Compliance and Correction of Plans and Arrangements
- Representation Before Government Agencies
- Tax-Exempt Organization Executive Compensation
Executive Compensation
Executive compensation practices have come under increasing scrutiny from the media, shareholders, politicians, and regulators in recent years. Congress addressed perceived problems in this area in the Sarbanes-Oxley Act of 2002, the American Jobs Creation Act of 2004, and the Emergency Economic Stabilization Act of 2008. The Internal Revenue Service (IRS) announced in 2004 that executive compensation arrangements at large employers will routinely be examined by agents. And the Securities and Exchange Commission (SEC) issued new rules for executive compensation disclosures by public companies in 2006.
Attorneys in our Executive Compensation Practice Group work with employers to design arrangements that will attract and retain executives in this rapidly changing atmosphere. We also assist employers and service providers with the administration and funding of such arrangements. Our related practices describe some of the major substantive areas in which our attorneys assist clients.
Publications
- View From Groom: Discounted Stock Options in the Cross-Hairs of Section 409A Compliance
- Proposed IRS Regulation on ACA $500,000 Deduction Limit
- Federal Claims Court Upholds IRS Position on Discounted Stock Options
- FATCA Reporting by U.S. Persons of Participation in Foreign Retirement Plans and Deferred Compensation — New Rules for the 2011 Tax Year
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