Executive Compensation in ESOP Companies, 4th 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. The fourth edition replaces the chapter on the 2012 NCEO Executive Compensation Survey with one on the NCEO's latest survey (2014), including the full survey instrument itself as an appendix.