Common types of nonqualified plans include:
- Stock option and restructure stock
- Deferred compensation
- Stock appreciation rights and phantom stock
- Bonus plans
- Supplemental executive retirement plans (SERPs)
- Change of control plans
- 457(b) and 457(f) plans
Our attorneys regularly review executive employment agreements in transactions to avoid unnecessary tax liability for golden parachutes, deferred compensation, and other executive arrangements. We also regularly advise clients in navigating the complex rules of Tax Code Section 409A that governs deferred compensation. McLane Middleton attorneys stay current on fast-breaking issues and are frequent speakers on executive compensation developments.
