Executive Deferred Compensation Balancing Responsibilities

Murphy, Rosemary
March 2003
Financial Executive;Mar/Apr2003, Vol. 19 Issue 2, p66
Academic Journal
The article discusses executive deferred compensation (EDC) plans. EDC arrangements allow executives to delay paying taxes on the amounts they elect to defer. General economic uncertainty helped contribute to a reduction in EDC deferrals during 2003. Firms that offer EDC plans need to balance the interests of beneficiaries with those of shareholders, particularly in view of the fact that EDC plans frequently cover those who helped design them. Particular mention is made of how the Turner Corp. administers its EDC plan.


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