Curriculum Guide · Courses
Employee Benefits and Executive Pay - Securities, Tax, and Corporate Governance
Professors Poerio and Borges
LL.M Course 751 (cross-listed) | 2 credit hours
This course provides a practitioner's macro view of executive compensation and employee benefits -- with ongoing attention to applicable business, securities, tax, labor, and accounting rules. Students will become familiar with how these rules interact, primarily through examining the actual plans, awards, and SEC filings made by
prominent public companies. Discussion will take into account the design and operation of plans that involve stock awards (such as stock options) and employee investment (through 401(k), ESOP, and employee stock purchase plans). Overall, practical discussions are intended to alert students to the key rules and terminology that face attorneys handling employee benefit matters for private and public companies.
Note for J.D. Students only: Prerequisite: Taxation I; Completion or concurrent enrollment in Securities Regulation and one course dealing with employee benefits is strongly recommended.
This course will require two 5-10 page papers (weighed equally).