Curriculum Guide · Courses
Executive Compensation: Equity & Cash-Based Incentives
Professor Peter Elinsky
LL.M Course 749 | 2 credit hours
Focuses primarily on cash and equity-based compensatory techniques that fall outside of the tax-qualified arrangements permitted by section 401(a) of the Internal Revenue Code. In addition to exploring Federal tax consequences, some consideration will be given to the design, drafting and implementation of many of these types of techniques. Specific topics to be covered include stock options, restricted stock, stock appreciation rights, phantom stock, ESPPs, rabbi trusts, SERPs, excess plans and top hat plans, and employment taxes.
Prerequisite: Taxation I.
Students may not receive credit for this course and Taxation of Executive Compensation.