Practice Areas

Maslon's Business & Securities Group lawyers regularly advise public and privately held clients regarding executive compensation arrangements, including:

• Stock option plans, including incentive and non-qualified stock options
• Restricted stock programs
• Non-qualified deferred compensation and supplemental pension arrangements
• Change in control and golden parachute arrangements
• Equity-based compensation programs for limited liability companies
• "Split-dollar" insurance agreements

We are very familiar with the tax, accounting and public disclosure requirements for these arrangements, and work with a company's other advisors to craft agreements that will accomplish the company's business objectives. We are also very experienced at working with executives to make certain that their benefit programs are coordinated with their tax and estate planning considerations.

IRC Section 409A Resources:

• Section 409A - Detailed Memo to Clients (03/2008)
• Section 409A - Action Plan for Section 409A Compliance (03/2008)
• The Impact on Executive Compensation from the IRC Section 409A Final Regulations (presentation slides - 12/07)

Resources:

• Cash Balance Pension Plan Outline for Employers (Mark Baumann, November 2007)

Publications:

• The New Executive Compensation Disclosure Rules - What Should Public Companies Do Now?  (October 2006)
• The New Executive Compensation Disclosure Rules For Public Companies - What Should "Small Business Issuers" Do Now?  (October 2006)
• Greed is..disclosable (Martin Rosenbaum, Star Tribune, August 6, 2006)
• SEC Adopts New Compensation Disclosure Rules - News Alert (July 2006)
• Public Companies Should Prepare for Proposed Amendments to the SEC's Compensation Disclosure Rules (May 2006)
• Equity Compensation Plan Issues (December 2005)