EXECUTIVE COMPENSATION METHODS have undergone significant revisions in the past two years as a result of major legislative and regulatory changes to the tax and accounting treatment of equity-based compensation and non-qualified deferred compensation. These changes include Internal Revenue Code Section 409A-which broadly impacts many forms of compensation, including non-qualified deferred compensation arrangements and equity-based compensation-and the new accounting rules under Financial Accounting Standard FAS 123R relating to equity-based compensation for employees. These changes affect the tax and accounting consideration for both public and private companies.
Changes to compensation structures
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