In addition, Congress enacted the Longshore and Harbor Workers' Compensation
Act (LHWCA) to provide workers' compensation
to specified employees of private maritime employers.
The proposed regulations provide the same exemption rules for stock appreciation rights (SARs) as for NQSOs, generally not treating SARs as deferred compensation
An option's tax attributes will determine whether a deductible temporary difference will arise when a company recognizes the option-related compensation
expense on its financial statements.
Current proxy disclosures would be refined to include improved narrative disclosure on the compensation
of the CEO, CFO and the three other highest paid executive officers, a change from current rules that don't specifically name the CFO.
That means more men and women who worked alongside nuclear reactors, and helped in the development of reliable power for space exploration and satellites, now have a shot at federal compensation
We have fairly broad regulatory authority under the law," says Tax Talk Today panelist William Schmidt, senior counsel, executive compensation
, office of the division counsel/associate chief counsel, Tax Exempt and Government Entities, IRS.
Taxation of deferred compensation
could be further deferred from its original payment schedule (or the form of payment changed) after the underlying services had been performed, if the agreement to defer was entered into more than a de minimis period before the first payment was due.
9 million had a median salary of $150,000 and a total compensation
Companies indicating their primary property type to be retail tended pay higher compensation
than other property types.
Sixty-nine CEOs, or about 28 percent, experienced declines in total cash compensation
from 1998 to 1999.
39] For the sake of simply demonstrating the efficacy of compensation
for a wrong within the confines of this brief paper, however, a more focused approach is warranted.
Gary Chalus, "Defensive Compensation
as a Response to Ego Threat: A Replication," Psychological Reports 38 (June, 1976): 699-702; Patricia East and Karen Rook, "Compensatory Patterns of Support among Children's Peer Relationships," Developmental Psychology 28 (June, 1992): 163-72; Jeff Greenberg and Tom Pyszczynski, "Compensatory Self-inflation: A Response to the Threat to Self-Regard of Public Failure," Journal of Personality and Social Psychology 49 (June, 1985): 273-80.