TITLE

RECENT DEVELOPMENTS IN DEFERRED COMPENSATION

AUTHOR(S)
Stayton, John P.; Lesher, John L.
PUB. DATE
April 1969
SOURCE
Business Horizons;Apr69, Vol. 12 Issue 2, p73
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article reports the findings resulting from a study of deferred compensation plans in 100 major companies. These arrangements have become popular as a way to reward the executive while providing him and the company with maximum tax advantage. The plans are evaluated in terms of their nature, the amounts awarded, method of distribution, and conditions or restrictions. The increase in numbers and types of plans and the eXpanding scope of participants indicate that deferred compensation is becoming a more meaningful element of the total executive compensation program. Basically, those who will benefit most are those lighter paid executives nearing retirement; identifying these and tailoring arrangements to their future needs--and to corporate interests as well-require thorough and objective analysis. The three most important factors to be considered are imagination and technical competence in design, acceptability to the IRS, and objectivity in application.
ACCESSION #
6676830

 

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