Very often, we deal with cases where our client or his/her has
compensation from employment that is more than just salary plus
bonus. Rather, with all of the financial services companies,
pharmaceutical companies and other corporations in this area, we
see all sorts of different compensation structures, including stock
options, restricted stock, RSUs, REUs, etc. Moreover, when
the employee is in management or higher up in the company, the
types of deferred compensation and/or equity plans can get even
more complex. Further, by its very nature, deferred
compensation is not realized as income immediately, but usually
over several years, typically 3 to 5 years. Often it vests in
two ways. On way is serial vesting - 100 options are granted
which vest over 5 years - 20 per year. Sometime there is
cliff vesting which means that the options all vest in year
5. When an employee has been with a company for several
years, then often start to have deferred compensation
