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ARTICLE · 08 SEPTEMBER 2003

Executive Compensation Tax Update: Final Golden Parachute Regulations and More

Jones Day
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Article by Dennis B. Drapkin, Rory D. Lyons

This summer has been an unusually busy season for important developments affecting the tax treatment of executive compensation. While some of these actions are of limited scope or remain to be formally adopted, others are long overdue and will have immediate significance. This Jones Day Commentaries provides a brief overview of each of the following developments and related practice points.

  • Final golden parachute tax regulations
  • Introduction of further legislation to overhaul nonqualified deferred compensation arrangements
  • Proposal of comprehensive incentive stock option regulations
  • A surprising appellate decision allowing a deduction for stock compensation that the employee failed to include in income

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