Course Details

Executive Compensation and Employee Benefits

This course analyzes the manifold forms of compensation that employers provide to their executives and employees and the tax consequences of each to both the employer and employee. Among the topics addressed are stock options, restricted stock, phantom stock and other forms of equity-based compensation for public, private and tax-exempt employers, golden parachute and other contractual arrangements, and perquisites provided to employees, and compensation issues in bankruptcy, mergers and acquisitions, and for multinational employers. Students will explore design strategies that achieve the objective of the employer and employees, while minimizing the tax burden to each. Registration Requirements: Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. Evaluation Method: Final examination.

Catalog Number: TAXLAW 686
Practice Areas: Labor and Employment AreaTaxation Practice Area
Additional Course Information: LLM tax course open to JD students,  Tax Program Course


Course History

Fall 2017
Title: Executive Compensation and Employee Benefits
Faculty: Melbinger, Michael (courses | profile)
Falk, Michael (courses | profile)
Section: 1     Credits: 2.0
Capacity: 25     Actual: 9

Fall 2016
Title: Executive Compensation and Employee Benefits
Faculty: Melbinger, Michael (courses | profile)
Section: 1     Credits: 2.0
Capacity: 25     Actual: 14

Fall 2015
Title: Executive Compensation and Employee Benefits
Faculty: Melbinger, Michael (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 14

Fall 2014
Title: Executive Compensation and Employee Benefits
Faculty: Melbinger, Michael (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 21