Search results for Deferred Compensation Programs

Structuring an Employee Tender Offer Program: Key Considerations for Private Companies

Private companies are increasingly establishing recurring tender offer programs to provide employees with liquidity on vested equity. What was once an ad hoc exercise is becoming a...

Employee Pensions

Like programs in many other states, the Illinois Secure Choice Program mandates all employers to register with the Illinois Secure Choice Program that provides a retirement savings...

Navigating Inducement Equity Grants to Attract Top Talent

In this episode of Just Compensation, Andrew E. Graw, Chair of Lowenstein’s Executive Compensation and Employee Benefits group, Taryn E. Cannataro, and Kate Basmagian discuss induc...

Merrill beats ex-advisor in deferred comp-retirement case

A three-judge panel on the Fourth Circuit Appeals agrees with Merrill that its deferred compensation policies are a bonus used to reward brokers for loyalty to the firm.

Balancing executive incentives with tax penalties

Golden parachutes remain a popular strategy for aligning executive and shareholders' interests in corporate transactions but can trigger significant tax penalties.

4th Circuit: Employer’s comp program doesn’t fall under ERISA

The 4th U.S. Circuit Court of Appeals ruled Merrill Lynch’s WealthChoice Awards do not qualify as an employee pension benefit plan under ERISA. The post 4th Circuit: Employer’s com...

How CFOs can defuse the time bomb of PTO liabilities

The majority of employees don't use all the paid time off available to them, so many companies are steadily accumulating a huge line item on their balance sheets.

Off-the-Table: Pre-Exit Founder Liquidity in Venture-Backed Startups

For founders and executives at venture-backed startups, equity is often the centerpiece of compensation – and the primary driver of long-term wealth. But unlike cash compensation,...

Debevoise Creates Bonus Pool for Partners, Modifying Comp System

Firm presiding partner Peter Furci said the firm looks to use the fund to retain talent as well as expand via the lateral market in funds, finance and M&A, among other areas.  ...

Reminder About Voluntary Benefits Programs

We previously reported on four ERISA lawsuits that were filed by a large plaintiff’s firm against employer-sponsors of voluntary benefits programs in December 2025. Since that repo...

The Cash Balance Plan a 58-Year-Old Solo Consultant Is Using to Shelter $312,000 a Year From Federal Tax

California Employers Should Revisit Repayment and “Stay-or-Pay” Arrangements in Light of AB 692’s Recent Enactment

California’s Assembly Bill (AB) 692 took effect on January 1, 2026, impacting repayment and “stay-or-pay” agreements. For a summary of the limitations and requirements stemming fro...

Dallas Sues Former Fire Recruit to Recover $127,000 in Alleged Payroll Overpayments

The City of Dallas has filed suit against a former Dallas Fire-Rescue recruit, alleging that he continued to receive pay and benefits for approximately twenty months after resignin...