The Tax Adviser, September 1st, 2001
In an effort to foster employee participation in corporate performance, many corporations offer a variety of compensation packages to encourage investment in company stock. In addition to stock options, stock grants and phantom stock plans, many employers offer company stock as an investment option under their deferred compensation plans. In fact, some employers require that deferred compensation be invested in company stock, because it can result in favorable financial accounting treatment. When setting up deferred compensation plans, employers must consider the potential impact of the Sec....
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