Structuring Deferred Compensation: Plan Options and Key Considerations for Employee Benefits Counsel
Navigating Issuance and Vesting of Benefits, Payment Triggers, Administration, and Tax Treatment
Note: CPE credit is not offered on this program
Recording of a 90-minute premium CLE video webinar with Q&A
This CLE course will provide employee benefits counsel and advisers with a detailed review of the ERISA, IRS, and DOL regulations that must be considered in structuring deferred compensation plans. The panel will outline the existing regulations, key considerations for 2021, compliance strategies, and key challenges for employers and executives.
- Key considerations for employers in structuring deferred compensation
- Plan options
- Issuance and vesting
- Tax treatment; Section 409A and other key tax provisions
- Administrative challenges
- Evaluating existing plan documents to determine conformity with new tax law and necessary modifications
The panel will discuss these and other key issues:
- What are the key considerations for employers in structuring nonqualified deferred compensation plans?
- What plan options are available?
- What issues arise regarding accruals, vesting and payment timing under certain plans?
- What are the implications of Code section 409A and other key tax provisions?
- What are the administrative challenges and methods to overcome them?
Jean (Jeanie) Cogill
King & Spalding
Ms. Cogill is a partner in King &Spalding’s Corporate, Finance and Investments practice. She specializes in... | Read More
Ms. Cogill is a partner in King &Spalding’s Corporate, Finance and Investments practice. She specializes in the executive compensation, employee benefits and ERISA fiduciary areas of law.Close
J. Marc Fosse
Mr. Fosse focuses on all the tax, securities, corporate and accounting issues related to executive and equity... | Read More
Mr. Fosse focuses on all the tax, securities, corporate and accounting issues related to executive and equity compensation arrangements. He works with publicly traded, private, non-profit and government clients in the design, implementation and operation of domestic and international executive nonqualified and supplemental deferred compensation plans, as well as equity-based and other long-term incentive compensation arrangements. He regularly advises clients regarding handling employee benefit matters in corporate mergers, acquisitions, divestitures, initial public offerings and other corporate transactions.Close