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What Every Estate Planner Needs to Know about Deferred Compensation Plans and their Role in Succession and Family Business Planning

American Law Institute

Phoenix, AZ

This session begins by reviewing the differences between qualified and nonqualified deferred compensation and equity-based compensation plans, the basics of IRC §409A, and key distribution rules. It then addresses equity-based arrangements that are available as succession planning devices (including phantom stock, stock options, and restricted stock) and evaluates employee stock ownership plans, including tools evaluating the tax advantages of ESOPs.