The executive compensation handbook : stock option awards, restricted stock grants, cash bonuses, incentives, and other non-qualified deferred compensation in divorce / Kristi Anderson Wells and Jon Eric Stuebner.

Format:

Book

Author/Creator:

Wells, Kristi Anderson, author.

Stuebner, Jon Eric, author.

Contributor:

American Bar Association Section of Family Law, sponsoring body.

Language:

English

Subjects (All):

Executives--Salaries, etc--Law and legislation--United States.

Executives--Salaries, etc.

Physical Description:

1 online resource (204 pages)

Edition:

1;2018-11.

Place of Publication:

Cleveland : American Bar Association, 2018.

Chicago, Illinois : American Bar Association, [2018]

Summary:

A practical guide to a complex subject, The Executive Compensation Handbook provides guidance for understanding, negotiating and dividing these assets in divorce cases. These assets include a dizzying array of arrangements, plans, bonuses, and agreements that can seem overwhelming. This handbook offers a practical guide to understanding, negotiating, and dividing assets that fall into the broad category of executive compensation. Based on the authors' experience in the area, they offer guidance on how to avoid the common pitfalls associated with these important and complicated assets while providing essential information to clearly explain these issues to clients and judges. In clear, accessible language, the authors explain how to gather information, negotiate settlements, divide executive compensation plans, and draft separation agreements, as well as to use in drafting court financial statements where income needs to be disclosed. Topics range from the common types of executive compensation to valuation and issues in dividing assets to practical drafting tips and techniques.

Contents:

Intro

Title Page

Copyright

Contents

Acknowledgments

About the Authors

Introduction

Chapter 1 Definitions

Chapter 2 The Universe of Executive Compensation

2.1 Qualified versus Non-qualified Benefits

2.2 Who Is an "Executive"?

2.3 The History of Executive Compensation

2.4 Substantial Risk of Forfeiture

2.5 Internal Revenue Code Section 409A

2.6 Forms of Executive Compensation

2.6.1 Stock Options

2.6.2 Restricted Stock

2.6.3 Phantom Stock Rights

2.6.4 Stock Appreciation Rights

2.6.5 Cash Bonuses

2.6.6 Severance

2.6.7 Expense Reimbursements

2.6.8 Supplemental Executive Retirement Plans

2.6.9 Long-Term Incentive Plans

2.6.10 Short-Term Incentive Plans

2.7 Conclusion

Chapter 3 Essential Information and Where to Find It

3.1 Plan Documents/Summary Plan Description

3.2 Award/Grant Agreements

3.3 Employment Agreements

3.4 SEC Filings

3.5 W-2, K-1, 1099s, and Paystubs

3.6 Tax Returns

3.7 Investment Account Statements

Chapter 4 What Constitutes Property?

4.1 Property versus Mere Expectancy

4.2 How the Taxation of Non-qualified Executive Compensation May Inform the Analysis of What Constitutes "Property"

4.3 How Contract Law Informs the Analysis of What Constitutes "Property"

4.4 Next Steps

Chapter 5 What Is Separate versus Marital Property?

5.1 Timing of Services

5.2 Time Rule/Coverture Fraction

5.3 Community Property Issues

Chapter 6 How Do We Determine the Value?

6.1 Use of Experts

6.2 Variables

6.3 Intrinsic Value

6.4 Black-Scholes Method

6.5 Binomial Method

6.6 If, As, and When

Chapter 7 Client Considerations: Issues to Consider When Dividing the Assets

7.1 Client's Risk Tolerance

7.2 Transfer of Title.

7.3 Constructive Trust

7.4 Testamentary Provisions

7.5 Insuring the Value of the Benefit

7.6 Ensuring Transparency Post-Divorce

7.7 Deferred Distribution

7.8 Reserved Jurisdiction

Chapter 8 When Is Executive Compensation Income for Support Purposes?

8.1 The Double Dip

8.2 When Is Severance Income for Support Purposes?

8.3 Does a Non-Compete Affect Imputation of Income?

Chapter 9 Tax Considerations

9.1 Overview

9.2 Code Section 409A

9.3 Taxation and Withholding under SERPs, Excess Benefit Plans and Top Hat Plans

9.4 Taxation of Options

9.5 Taxation of Restricted Stock

9.6 Taxation of 457(f) Plans

9.7 Church Plans

9.8 FICA and Other Payroll Taxes

9.9 State Taxation

Chapter 10 Practical Drafting

10.1 Separation Agreement

10.2 Stock Options, SARs, Restricted Stock Units

10.3 Restricted Stock

10.4 Incentives

10.5 Bonuses

10.6 Severance

10.7 SERPs, Excess Benefit Plans and Top Hat Plans

10.8 Deferred Distribution Provision

10.9 Reserved Jurisdictions Provision

10.10 Distribution Procedures

10.11 Domestic Relations Orders

10.12 Tax True-Up

Conclusion

End Notes

Appendices

Index.

Notes:

Includes index.

Description based on print version record.

ISBN:

1-64105-220-1

OCLC:

1262370031