An Appreciation for Fund-Based Deferred Compensation

Bloomberg BNA Pension & Benefits Daily, 2014

6 Pages Posted: 22 Jun 2014 Last revised: 7 Aug 2014

See all articles by Andrew L. Oringer

Andrew L. Oringer

Dechert LLP; Hofstra University - Maurice A. Deane School of Law

Andrew Braid

Dechert LLP

Young Lee

Dechert LLP

Date Written: June 20, 2014

Abstract

Section 457A of the Internal Revenue Code restricts the ability of certain off-shore and other entities to defer compensation of their service providers on a tax-effective basis. IRS Revenue Ruling 2014-18 confirms that certain stock options and stock appreciation rights are not "deferred compensation" to which Section 457A applies. The article discusses the ruling, and its possible impact.

Suggested Citation

Oringer, Andrew L. and Braid, Andrew and Lee, Young, An Appreciation for Fund-Based Deferred Compensation (June 20, 2014). Bloomberg BNA Pension & Benefits Daily, 2014, Available at SSRN: https://ssrn.com/abstract=2457131

Andrew L. Oringer (Contact Author)

Dechert LLP ( email )

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HOME PAGE: http://www.dechert.com

Hofstra University - Maurice A. Deane School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
United States

Andrew Braid

Dechert LLP ( email )

1095 Avenue of the Americas
New York, NY 10036-6797
United States

Young Lee

Dechert LLP ( email )

1095 Avenue of the Americas
New York, NY 10036-6797
United States

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