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Employee Benefits Research: Compensation

Introduction

Though salary and fringe benefits are the most common forms of employment compensation, a variety of compensation plans are used for tax reasons and to provide performance incentives to employees. The following sources provide information regarding a variety of compensation arrangements.

Treatises and Handbooks

Executive Compensation, Michael S. Sirkin and Lawrence K. Cagney (Law Journal Seminars-Press, 1996-date) 10th floor - KF 1424 .S58

An overview of the law related to policies and programs for the compensation of corporate executives.

Nonqualified Deferred Compensation Arrangements, Neal A. Mancoff and David M. Weiner(1987-date) 10th floor - KF3509 .M36 1987, also available via Westlaw.

This treatise explains how to develop, administer and manage nonqualified deferred compensation plans and examines the general characteristics of stock-related options, supplemental retirement plans, bonus arrangements, severance plans, employment contracts, consulting agreements, and private pensions.

Nonqualified Deferred Compensation Plans, Bruce J. McNeil available via Westlaw.

Provides an overview of the complex rules regarding creation and administration of nonqualified deferred compensation plans under the Internal Revenue Code. Topics covered by the treatise include top hat plans, excess benefit plans, rabbi trusts, secular trusts, split dollar arrangements, corporate owned life insurance, parachute payments, and applicable securities law issues.

Qualified Deferred Compensation Plans, Gary I. Boren (Callaghan 1983-date) 10th floor - KF6379.A6 1983+, also available via Westlaw.

This treatise describes the basic types of qualified deferred compensation plans and their advantages. It defines the issues at stake, with guidance through the major areas such as qualification, funding, benefits, operations, plan changes, and special plans.

Section 409A Handbook, Regina Olshan and Erica F. Schohn (BNA, 2010), available via BNA.