Comparative Executive Compensation Pay Practices
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Make sure your company is on top of the changing legal landscape and new trends associated with executive compensation.
Executive compensation is subject to an increasingly complex set of laws and regulations and an ever-increasing degree of scrutiny. An appropriate and effective executive compensation program is one that retains top talent and incentivizes performance. This content helps employers and executives move beyond the basics of executive compensation and understand the trends and best practices emerging in response to the change in the legal landscape. This includes addressing the tax concerns of the executives and the company, maximizing the likelihood of shareholder approval, and remaining competitive in your industry. You should emerge with a clear understanding of what is changing in executive compensation, how employers are responding to these changes, and how to create executive compensation that attracts and retains top talent.
AuthorsAllison H. Hoeinghaus, Alvarez & Marsal Taxand Angela M. Stockbridge, Wilkins Finston Friedman Law Group, LLP
Shane Tucker, Vinson & Elkins LLP
Overview of Executive Compensation Components
Equity Compensation Plan Design
• Components of Executive Compensation
The Legal Hoops
• Section 409A
• Section 162(m)
- "Grandfathered" Rules
- New Rule
• Section 280G
Getting Shareholder Approval