Curriculum Guide · Courses
Taxation of Executive Compensation
J.D. Seminar 605 | 2 credit hours
This course provides a practice-oriented introduction to the federal income taxation of executive compensation. The course meets once a week, following an alternating format: the class meeting for one week is devoted to the presentation of new material through lecture; the class meeting for the following week is devoted to working through problems based on the prior week’s lecture. The lectures and problems focus on both the business background and the technical tax skills needed to practice in the areas of tax and executive compensation. Topics covered include: executive pensions and other forms of non-qualified deferred compensation; stock options, restricted stock, phantom stock, and stock-appreciation rights; golden parachutes; and the $1 million compensation cap. Grading is based a final exam and class participation. Regular class attendance is required.
Prerequisite: Taxation I.
Students may receive credit for both this course Executive Compensation: Equity & Cash-Based Incentives.