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Executive Compensation Issues for Foreign Employees: Granting Incentives, Deferred Compensation, Tax Issues, and More

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

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Conducted on Tuesday, June 15, 2021

Recorded event now available

or call 1-800-926-7926

This CLE/CPE course will provide employee benefits counsel an in-depth analysis of key issues for structuring foreign employees' compensation plans. The panel will discuss designing cross-border employee compensation programs to maximize tax savings. The panel will also discuss compliance for foreign pension and compensation arrangements that cover U.S. taxpayer employees, inbound foreign employee compensation and taxation, granting incentives under U.S. plans to foreign employees, and other key considerations.


Structuring compensation plans can raise significant legal issues, considerations, and consequences for employers and executives, including tax, securities, corporate, and employment law, among others. The complexities of these legal issues significantly increase for multinational employers with plans that cover foreign executives who may become subject to U.S. tax laws and foreign plans that cover U.S. executives.

Counsel must prepare to anticipate and avoid pitfalls in the details when structuring compensation plans and executive employment agreements, including those addressing incentive pay and equity grants, for foreign employees. Special considerations must be given to foreign pensions and compensation that cover U.S. taxpayer employees.

Counsel must navigate issues stemming from various tax rules, inbound foreign compensation, subsidiaries outside of the U.S., and other challenges in designing multinational compensation programs and maximizing tax savings.

Listen as our panel reviews the various types of executive compensation and key challenges for foreign executives; techniques and considerations for negotiating severance provisions; best practices for drafting restrictive covenants; and more.



  1. Types of executive compensation: general overview
  2. Equity compensation: description, use, and tax consequences
  3. Deferred compensation: description, use, tax, and ERISA consequences
  4. Key considerations for employers in structuring deferred compensation
  5. Administrative challenges


The panel will review these and other key issues:

  • What are the key considerations for employers in structuring deferred compensation plans for foreign employees?
  • What plan options are available?
  • What are the key tax provisions and considerations for equity compensation?
  • What are the key tax provisions and considerations for deferred compensation?
  • What are the administrative challenges and methods to overcome them?
  • Practical considerations, practice pointers, and tips for structuring, drafting, and implementing compensation


Klein, James
James P. Klein

Senior Counsel
Pillsbury Winthrop Shaw Pittman

Mr. Klein focuses his practice in the areas of executive compensation and benefits, and tax. He has broad experience...  |  Read More

Napalkova, Ekaterina
Ekaterina (Kate) Napalkova

Proskauer Rose

Ms. Napalkova advises public and private companies, private investment funds, executives and boards on a broad range of...  |  Read More

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Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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