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E-grāmata: Executive Compensation Handbook: Stock Option Awards, Restricted Stock Grants, Cash Bonuses, Incentives and Other Non-Qualified Deferred Compensation in Divorce

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  • Formāts: 254 pages
  • Izdošanas datums: 07-Oct-2020
  • Izdevniecība: American Bar Association
  • Valoda: eng
  • ISBN-13: 9781641052207
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Executive Compensation Handbook: Stock Option Awards, Restricted Stock Grants, Cash Bonuses, Incentives and Other Non-Qualified Deferred Compensation in DivorcePalielināt
  • Formāts: 254 pages
  • Izdošanas datums: 07-Oct-2020
  • Izdevniecība: American Bar Association
  • Valoda: eng
  • ISBN-13: 9781641052207
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For the family lawyer handling a case involving executive compensation, there can be a dizzying array of arrangements, plans, bonuses, and agreements that can seem overwhelming. Providing an invaluable roadmap to a complicated aspect of financial issues occurring in divorce, this book offers a practical guide to understanding, negotiating, and dividing assets that fall into the broad category of executive compensation. These assets are notoriously complex, and this book provides alerts to common pitfalls while providing the background to allow the lawyer to explain the issues to both clients and judges.



Executive compensation can include stock options, restricted stock, restricted stock units, phantom stock, stock appreciation rights, long-term incentive plans, short-term incentive plans, cash bonuses, and supplemental executive retirement plans, among a myriad of other arrangements. This book looks at the executive compensation options where the benefit is in the category of nonqualified deferred compensation, providing guidance to enable family law practitioners to understand and navigate issues that arise with respect to deferred compensation.



Topics addressed in The Executive Compensation Handbook include:









The most common types of executive compensation

Where to find essential information

What constitutes property

Separate versus marital property

Valuation

Issues in dividing assets

Using executive compensation for support purposes

Tax considerations

Practical drafting tips and techniques



This is an accessible reference manual for family lawyer on how to gather information, negotiate settlements, divide executive compensation plans, and draft separation agreements, as well as to use in drafting court financial statements where income needs to be disclosed and explained. In addition, family court judges can use this book for knowing the issues associated with dividing executive compensation and determining income when drafting orders in a dissolution of marriage or legal separation action, and the lawyers staff can use it to understand the types of questions to ask clients and opposing parties when gathering documentation or creating first drafts of disclosure documents and discovery requests.
Acknowledgments ix
About the Authors xi
Introduction xiii
Chapter 1 Definitions
1(12)
Chapter 2 The Universe Of Executive Compensation
13(14)
§ 2.1 Qualified versus Non-qualified Benefits
14(1)
§ 2.2 Who Is an "Executive"?
15(1)
§ 2.3 The History of Executive Compensation
15(1)
§ 2.4 Substantial Risk of Forfeiture
16(2)
§ 2.5 Internal Revenue Code Section 409A
18(1)
§ 2.6 Forms of Executive Compensation
19(6)
§ 2.6.1 Stock Options
19(2)
§ 2.6.2 Restricted Stock
21(1)
§ 2.6.3 Phantom Stock Rights
21(1)
§ 2.6.4 Stock Appreciation Rights
21(1)
§ 2.6.5 Cash Bonuses
22(1)
§ 2.6.6 Severance
22(1)
§ 2.6.7 Expense Reimbursements
23(1)
§ 2.6.8 Supplemental Executive Retirement Plans
24(1)
§ 2.6.9 Long-Term Incentive Plans
24(1)
§ 2.6.10 Short-Term Incentive Plans
24(1)
§ 2.7 Conclusion
25(2)
Chapter 3 Essential Information And Where To Find It
27(10)
§ 3.1 Plan Documents/Summary Plan Description
27(2)
§ 3.2 Award/Grant Agreements
29(2)
§ 3.3 Employment Agreements
31(1)
§ 3.4 SEC Filings
32(1)
§ 3.5 W-2, K-1, 1099s, and Paystubs
33(1)
§ 3.6 Tax Returns
34(1)
§ 3.7 Investment Account Statements
35(2)
Chapter 4 What Constitutes Property?
37(6)
§ 4.1 Property versus Mere Expectancy
37(2)
§ 4.2 How the Taxation of Non-qualified Executive Compensation May Inform the Analysis of What Constitutes "Property"
39(1)
§ 4.3 How Contract Law Informs the Analysis of What Constitutes "Property"
40(2)
§ 4.4 Next Steps
42(1)
Chapter 5 What Is Separate Versus Marital Property?
43(6)
§ 5.1 Timing of Services
44(1)
§ 5.2 Time Rule/Coverture Fraction
45(3)
§ 5.3 Community Property Issues
48(1)
Chapter 6 How Do We Determine The Value?
49(10)
§ 6.1 Use of Experts
49(1)
§ 6.2 Variables
50(2)
§ 6.3 Intrinsic Value
52(1)
§ 6.4 Black-Scholes Method
53(1)
§ 6.5 Binomial Method
54(1)
§ 6.6 If, As, and When
55(4)
Chapter 7 Client Considerations: Issues To Consider When Dividing The Assets
59(10)
§ 7.1 Client's Risk Tolerance
59(2)
§ 7.2 Transfer of Title
61(1)
§ 7.3 Constructive Trust
61(1)
§ 7.4 Testamentary Provisions
62(1)
§ 7.5 Insuring the Value of the Benefit
63(1)
§ 7.6 Ensuring Transparency Post-Divorce
64(2)
§ 7.7 Deferred Distribution
66(1)
§ 7.8 Reserved Jurisdiction
66(3)
Chapter 8 When Is Executive Compensation Income For Support Purposes?
69(10)
§ 8.1 The Double Dip
69(2)
§ 8.2 When Is Severance Income for Support Purposes?
71(3)
§ 8.3 Does a Non-Compete Affect Imputation of Income?
74(5)
Chapter 9 Tax Considerations
79(10)
§ 9.1 Overview
79(1)
§ 9.2 Code Section 409A
80(1)
§ 9.3 Taxation and Withholding under SERPs, Excess Benefit Plans and Top Hat Plans
81(1)
§ 9.4 Taxation of Options
81(2)
§ 9.5 Taxation of Restricted Stock
83(1)
§ 9.6 Taxation of 457(f) Plans
84(1)
§ 9.7 Church Plans
84(1)
§ 9.8 FICA and Other Payroll Taxes
85(1)
§ 9.9 State Taxation
86(3)
Chapter 10 Practical Drafting
89(16)
§ 10.1 Separation Agreement
90(1)
§ 10.2 Stock Options, SARs, Restricted Stock Units
90(3)
§ 10.3 Restricted Stock
93(3)
§ 10.4 Incentives
96(1)
§ 10.5 Bonuses
97(1)
§ 10.6 Severance
97(1)
§ 10.7 SERPs, Excess Benefit Plans and Top Hat Plans
98(1)
§ 10.8 Deferred Distribution Provision
98(1)
§ 10.9 Reserved Jurisdictions Provision
99(1)
§ 10.10 Distribution Procedures
100(1)
§ 10.11 Domestic Relations Orders
101(1)
§ 10.12 Tax True-Up
102(3)
Conclusion 105(2)
End Notes 107(10)
Appendices 117(110)
Index 227
Kristi Anderson Wells concentrates her practice exclusively on complex family law matters at the firm of Hunnicutt & Appelman PC in Denver, Colorado. She earned her B.A. in Journalism, her Juris Doctor and her LL.M. in Taxation from the University of Washington. She brings many years of experience in the areas of taxation, benefits, and executive compensation to the practice of family law. Her practice exists at the intersection of these areas of law, focusing on complex financial issues such as the division of executive compensation, retirement assets, and stock rights in divorce. Kristi has been recognized by Super Lawyers as a top practitioner in her field as well as being one of the top 50 female lawyers in Colorado. She is the Co-chair of the Colorado Judicial Institutes Family Law Committee and a Fellow of the Academy of Collaborative Divorce Professionals. She serves as Vice-President of Colorado Collaborative Divorce Professionals, and is a member of the International Academy of Collaborative Professionals, the American Bar Association, and the Colorado Bar Association, among other organizations. Kristi has written and lectured extensively on numerous subjects in tax, benefits, executive compensation, and family law, as well as having been a tax commentator for National Public Radios Morning Edition.

Jon Eric Stuebner earned his Juris Doctor from the University of Denver Sturm College of Law and has a Masters Degree in Education from Regis University. Jon Eric is an associate attorney with Griffiths Law PC in Lone Tree, Colorado. His practice is comprised of all areas of family law, including dissolution cases, allocation of parental rights, post-decree disputes, and appeals.
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