The Resource Insurance-related compensation, Lawrence Brody, Esq., Partner, Bryan Cave LLP, St. Louis, Missouri, Louis R. Richey, JD, Senior Vice President, Infosys McCamish Systems, LLC, Atlanta, Georgia and Richard C. Baier, JD, Attorney (Retired), Greensboro, North Carolina

Insurance-related compensation, Lawrence Brody, Esq., Partner, Bryan Cave LLP, St. Louis, Missouri, Louis R. Richey, JD, Senior Vice President, Infosys McCamish Systems, LLC, Atlanta, Georgia and Richard C. Baier, JD, Attorney (Retired), Greensboro, North Carolina

Label
Insurance-related compensation
Title
Insurance-related compensation
Statement of responsibility
Lawrence Brody, Esq., Partner, Bryan Cave LLP, St. Louis, Missouri, Louis R. Richey, JD, Senior Vice President, Infosys McCamish Systems, LLC, Atlanta, Georgia and Richard C. Baier, JD, Attorney (Retired), Greensboro, North Carolina
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... discusses how to use life insurance contracts to provide, or as an employer-owned asset in connection with providing, compensation and benefits for employees, especially plans covered after the enactment of [section] 409A. To assist practitioners with life insurance plans, this Portfolio provides a primer on life insurance features and taxation, including an overview of the most common types of life insurance contracts and riders, and shows how these insurance products are frequently used in executive compensation. It also discusses group-term carve-out and group permanent plans, company-owned (employer-owned) life insurance and bank-owned life insurance, executive legacy programs, and business-owned investment insurance plans. It gives more extended treatment to bonus life insurance (including restricted access bonus plans), split-dollar life insurance, and to unsecured "promise-to-pay" nonqualified deferred compensation plans (including death-benefit-only plans), which often use life insurance contracts primarily as the financing mechanism. The Portfolio highlights special design issues and problems for each technique. All discussions consider the impact or potential impact of the application of [section] 409A to the compensatory arrangement
Member of
Cataloging source
BNA
Characteristic
updating loose leaf
http://library.link/vocab/creatorDate
1942-
http://library.link/vocab/creatorName
Brody, Lawrence
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 386-5th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Richey, Louis R.
  • Baier, Richard C.
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
386-5th
http://library.link/vocab/subjectName
  • Executives
  • Life insurance
Label
Insurance-related compensation, Lawrence Brody, Esq., Partner, Bryan Cave LLP, St. Louis, Missouri, Louis R. Richey, JD, Senior Vice President, Infosys McCamish Systems, LLC, Atlanta, Georgia and Richard C. Baier, JD, Attorney (Retired), Greensboro, North Carolina
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- A life insurance primer -- Employer-owned/company-owned life insurance -- Bonus life insurance plans -- Insurance-financed deferred compensation, including 'Death benefit only' plans -- Split-dollar life insurance plans -- Group-term life insurance -- Working papers
Dimensions
unknown
Extent
1 onilne resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1048899817
Label
Insurance-related compensation, Lawrence Brody, Esq., Partner, Bryan Cave LLP, St. Louis, Missouri, Louis R. Richey, JD, Senior Vice President, Infosys McCamish Systems, LLC, Atlanta, Georgia and Richard C. Baier, JD, Attorney (Retired), Greensboro, North Carolina
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- A life insurance primer -- Employer-owned/company-owned life insurance -- Bonus life insurance plans -- Insurance-financed deferred compensation, including 'Death benefit only' plans -- Split-dollar life insurance plans -- Group-term life insurance -- Working papers
Dimensions
unknown
Extent
1 onilne resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1048899817

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