This course explores the federal income and social security tax ramifications of special techniques designed to compensate executives including the use of non-qualified deferred compensation plans, rabbi and secular trusts, performance unit plans, phantom stock plans, stock appreciation rights, restricted stock, stock options and other arrangements including golden parachute rules and million-dollar deduction limitations.
|Th 5:30-7:20 PM||TUCC 205|
This is a Graduate Tax Program course. JD students must obtain permission to register from Assistant Dean Thompson or Professor Mandelbaum.
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)