Executive and Deferred Compensation Arrangements

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Overview

3.0 Credits
ONLINE

This CPE course covers executive and equity compensation plans which form the foundation for the personal financial plans of executives and key employees. A true specialty for the personal financial planner, executive compensation planning requires a mastery of the subject areas to navigate the executive through a myriad of compensation options, including these:

  • Traditional bonuses
  • Supplemental retirement plans
  • Stocks
  • Other pseudo ownership incentives


As a personal financial planner, you should have familiarity with the various types of employment agreements and compensation arrangements, as well as the income tax implications to your clients. This course explores these compensation choices and reviews how each otions can impact the client's personal financial plan.

Finally, this course takes a look at deferred compensation, a challenging area of personal financial planning. Once you complete this course, you will have an awareness of the regulatory doctrines and prohibitions to provide your clients with reasoned advice in this critical planning area.

Objectives

  • Identify the form in which executive compensation is most often paid.
  • Recognize a contractual offer to a departing executive.
  • Determine when a restricted executive bonus arrangement is indicated, based on facts and circumstances.
  • Determine the correct method of split-dollar life insurance, based on facts and circumstances.
  • Recognize a restricted stock agreement.
  • Recall the differences between a qualified deferred compensation plan and a nonqualified deferred compensation plan.
  • Recognize elements of a salary continuation plan
  • Determine when an employer is able to take an income tax deduction for benefits provided by a rabbi trust.
  • Identify a nonqualified, non-elective top-hat plan that provides participants with deferred compensation benefits.

Major Topics

Executive Compensation Plans

Contracts
Severance
Other Arrangements
Taxation
Integration with PFP
Equity Compensation Plans

Taxation
Integration with PFP
Deferred Compensation

Provisions
Difference from qualified compensation
Strategies
Distributions
Taxation
Integration with PFP

Designed For

CPAs and financial planners with basic knowledge of, and interest in, personal financial planning.

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