Source: https://www.stinson.com/ExecutiveCompensation/
Timestamp: 2019-04-25 04:25:38+00:00

Document:
In today’s highly competitive marketplace, proactive businesses are continually seeking new opportunities to recruit, retain and reward executive talent; provide additional retirement benefits for key employees; and achieve the business goals of the company.
Stinson Leonard Street’s nationally recognized executive compensation attorneys work closely with employers of all sizes, publicly traded and closely held, and in all industries to advise and help them navigate the complex tax, securities and accounting rules that are now implicated with nearly all executive compensation arrangements.
Whether designing and implementing a nonqualified deferred compensation plan, equity compensation plan or an executive employment or change-in-control severance agreement, our team of executive compensation attorneys ensures that our clients' executive compensation arrangements and plans both meet our clients' needs to attract, retain and motivate their valued employees and comply with the complex rules and regulations of federal and state securities laws, the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA).
Compliance with and planning around special IRC provisions relating to executive compensation arrangements such as compensatory transfers of property (IRC § 83), deduction limitations for publicly traded companies (IRC § 162(m)), golden parachute payments (IRC § 280G), deferred compensation/constructive receipt (IRC § 409A), deferred compensation arrangements involving foreign entities (IRC § 457A), and special FICA timing rules for nonqualified deferred compensation arrangements (IRC § 3121(v)).
Our attorneys work closely with agencies that enforce and regulate executive compensation arrangements, such as the Treasury Department, the Internal Revenue Service, the Department of Labor and the Securities and Exchange Commission.
Combining our extensive experience with a large database of firm-designed forms and model documents, our executive compensation and benefits attorneys are able to efficiently and cost-effectively design and implement a variety of "standard" executive compensation arrangements, yet apply their technical knowledge and proficiency to address and solve complicated and unique problems in atypical situations.
For our publicly traded companies, our executive compensation attorneys work closely with our firm's securities laws attorneys to ensure that our clients' compensation arrangements and summaries thereof are properly registered and disclosed in accordance with SEC rules and regulations.
We are also uniquely qualified to handle the special executive compensation issues associated with tax-exempt organizations, including IRC § 457(f), private inurnment and excess benefit transaction issues.

References: § 83
 § 162
 § 280
 § 409
 § 457
 § 3121
 § 457