For many years, majority owners of S Corporations (S Corps) had no way to defer large amounts of income and accumulate their wealth on a tax-favored basis. Similarly, majority owners of C...

A nonqualified deferred compensation plan (DCP) is an executive benefit plan that allows executives to defer, before tax, an unrestricted amount of compensation (salary, bonus and certain forms of...

Companies are now allowing executives to defer their restricted stock units (RSUs) and performance stock units (PSUs) into their nonqualified deferred compensation plans (DCPs). This gives executives...

An IPO is a milestone event for a company and its executives. Public company management teams and their boards need to always explore ways to better attract and retain executive talent. A...

Preparing for and executing an equity-realizing event requires quite a bit of strategic thought and discipline. More important, it requires a leadership team that is focused, motivated and committed...

When most people think about compensation, few think about severance as a form of compensation they will receive. It is important to plan for all contingencies regardless of their likelihood. ...