Curriculum Guide · Courses
Taxation of Nonqualified Deferred Compensation
Professors Tackney and Kroh
LL.M Seminar 720 | 2 credit hours
This class will focus on the tax aspects associated with nonqualified deferred compensation, including the tax doctrines of constructive receipt and economic benefit, as well as the three different income tax regimes set forth in section 409A, section 457A and section 457(f), and the employment tax regime under section 3121(v). This class will focus not only on the various rules and administrative procedures under those Code sections, but also on the policy issues driving the varying treatment under the different Code sections. A brief introduction to the federal securities law disclosure issues surrounding executive compensation will also be provided. The class will culminate with an in-class final exam.
Recommended: Taxation I