EXECUTIVE COMPENSATION
(LAWN-4048) - 2 UNITS

Income tax consequences and regulatory implications of executive compensation arrangements, including nonqualified deferred compensation; restricted property; stock options; stock appreciation rights; phantom stock arrangements; the limitations on the deductibility of executive compensation; and golden parachutes payments. The course will also cover non-tax issues that materially influence executive compensation arrangements, including financial accounting, ERISA, securities laws, stock exchange requirements, and the perspectives of shareholders and other parties having an influence on executive compensation.

Pass/Fail:
No

Prerequisites:
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Federal Income Taxation (LAWN-8001) 
or
Income Taxation I (LAWN-4001) 
or
Income Taxation Intensive (LAWN-4099) 
or
LAW-4N99 
or
Introduction to Income Taxation (LAWN-1010) 
or
LAW-1N10 
or
LLS Tax Program Waiver