HS 342 / GS 842 Audio: Executive Compensation - 13th Edition episodes:

• September 18, 20144-10 List some nontax issues in designing a restricted property plan.

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• September 18, 20144-11 Explain how a restricted property plan is treated by the company for accounting purposes.

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• September 18, 20144-2 List some advantages and disadvantages of restricted property plans.

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• September 18, 20144-8 Explain when the employer is entitled to take a tax deduction under a restricted property plan and determine the amount of the deduction.

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• September 18, 20144-9 Explain how income from restricted property, in particular dividends on restricted stock, is treated to employer and employee for federal income tax purposes.

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• September 18, 20142-13 Describe methods of paying benefits in case of early termination.

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• September 18, 20144-7 Describe the effect of a transfer of restricted property.

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• September 18, 20144-4 Describe the election to accelerate income under Sec. 83(b) and explain when it is advantageous to the employer and the employee.

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• September 18, 20143-5 Describe the secular trust and discuss when and how it is used in a nonqualified deferred-compensation arrangement.

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• September 18, 20144-6 Define nonlapse restriction and explain its effect on the amount to be included in the employee's income under a restricted stock plan.

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