EXECUTIVE COMPENSATION
(LAWW-4011) - 2 UNITS

Income tax consequences and regulatory implications of executive compensation arrangements, including Internal Revenue Code sections 83 (property transferred in connection with performance of services), 162(m) (the $1,000,000 limitation on deductions for compensation paid to certain executives of publicly held corporations), 280G and 4999 {golden parachute payments), 409A (non-qualified deferred compensation plans), 421-424 (incentive stock options and employee stock purchase plans), 457 (deferred compensation plans of State and local governments and tax-exempt organizations) and 3121(v) withholding on deferred compensation. The course will also cover non-tax issues that materially influence executive compensation arrangements, including ERISA, securities laws and stock exchange requirements.

Prerequisites:
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Introduction to Income Taxation (LAWN-1010) 
or
LAW-1N10 
or
Income Taxation Intensive (LAWN-4099) 
or
LAW-4N99