Executive Compensation in ESOP Companies, 3rd Ed.

Executive compensation in ESOP companies has become a much more complex issue in recent years. To begin with, S corporation anti-abuse rules, the standards established by Sarbanes-Oxley, and the Section 409A deferred compensation rules can pose problems. The good news is that those problems can be successfully avoided, as this book explains. But there is much more to executive compensation than complying with the rules or maximizing tax benefits. ESOP trustees and company boards must ensure that executive compensation is properly used. So in addition to exploring the rules for executive compensation, the chapters in this book help ESOP companies find the best strategies for executive compensation. Finally, this book includes a detailed report on the NCEO's survey of executive compensation in ESOP companies. The third edition replaces the material from previous editions with new chapters that reflect the issues facing ESOP companies today.