BY G. A. FINCH If your employment agreement has deferral of compensation provisions, you may very well see a section or paragraph captioned “Internal Revenue Code Section 409A” or simply “409A.” Its official citation is 26 U.S. Code Section 409A – Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans. This… Read More INTERNAL REVENUE CODE SECTION 409A
An Executive not knowing about a possible Section 83(b) election for his restricted stock could be in for a nasty surprise.… Read More DO YOU KNOW ABOUT RESTRICTED STOCK AND AN IRS SECTION 83(b) ELECTION?
Executives must monitor and actively manage their single stock holdings.… Read More HOW EXECUTIVES CAN MAKE THE MOST OF THEIR SHARE-BASED COMPENSATION
I had lunch with a couple of guys from Bernstein Global Wealth Management, Vice President David Spieske and Director & Principal John Patnaude. While this is not an endorsement, I believe the Bernstein folks excel at equity research and analyst services, so I readily accepted their invitation to hear their ideas on executives “making the most of… Read More CONCENTRATED STOCK
Executives should be aware of recent updates on estate tax legislation and their effects on wealth management.… Read More Tax Alert: The Impact of the 2010 Tax Relief Act on Your Estate Plan
Not only must an executive manage smartly and lead competently, the executive must be a good student in conserving and enhancing the executive’s own wealth.… Read More EXECUTIVE WEALTH STRATEGIES: FINCH INTERVIEWS NORTHERN TRUST’S JASON GARCIA