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.
|M 5:30-7:20 PM||TUCC 206|
This is a Graduate Tax Program course. JD students must obtain permission to register from the Director of the Grad Tax Program, Andrew Weiner.
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)