Perspectives: An Executive Compensation, Benefits & Human Resources Law Update - Spring/Summer 2013 | Volume 4, Edition 1

New tax laws enacted in 2012 require the design and purpose of current and future deferred compensation to be reviewed. Further, as companies become more global, it has become necessary to understand how foreign laws may impact these arrangements. As always, the goal of this publication is to provide our clients and the industry with probing insights into recent legal developments affecting the executive compensation and benefits field. In this issue of Perspectives, we have striven here—as we do every day with our clients—to boil the legal principles down to their essence and apply them to real-world, commercial situations.

In this edition, my colleagues and I explore new developments regarding global stock plans compliance issues, and the legislative impact on the taxation of stock options and other forms of equity compensation, as well as how the 2012 tax law makes deferred compensation a more attractive benefit. While the articles present a general discussion of the issues, I do hope you will find these summaries of principal US and selected tax and global governance developments useful.

Thank you and we look forward to hearing your comments.

Download: Perspectives: An Executive Compensation, Benefits & Human Resources Law Update - Spring/Summer 2013