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Executive compensation

Norton Rose Fulbright’s tax group has experience in the design of a myriad of forms of nonqualified executive compensation arrangements, including:

  • stock-based compensation (such as stock options
  • restricted stock awards
  • stock purchase plans
  • stock appreciation rights and phantom stock awards
  • golden parachute arrangements and other change of control packages
  • split dollar insurance arrangements
  • individual executive compensation
  • employment and severance agreements
  • supplemental retirement plans

Norton Rose Fulbright’s tax group regularly advises clients regarding issues relating to nonqualified compensation programs, including:

  • shareholder approval
  • deduction allocation
  • repricing
  • cancellation
  • reload
  • employment tax withholding
  • section 162(m)
  • section 280G
  • gift transfer issues

In designing nonqualified compensation arrangements, while we are not accountants, we take into account accounting considerations and stay abreast of emerging compensation-related accounting  developments.