Executive Compensation in ESOP Companies, 5th ed.

Executive compensation in employee stock ownership plan (ESOP) companies has become a much more complex issue in recent years. To begin with, S corporation anti-abuse rules, the standards established by Sarbanes-Oxley, and the Section 409A deferred compensation rules can pose problems. The good news is that those problems can be successfully avoided, as this book explains. But there is much more to executive compensation than complying with the rules or maximizing tax benefits. ESOP trustees and company boards must ensure that executive compensation is properly used. So in addition to exploring the rules for executive compensation, the chapters in this book help ESOP companies find the best strategies for executive compensation.

The fifth edition includes revisions and updates to every chapter, including the replacement of the old survey chapter with one on the NCEO's latest survey, conducted from October 2016 to January 2017.