Bass, Berry & Sims | Practices | Executive Compensation

Practices Attorneys Newsletters	Executive Compensation Our Executive Compensation Practice Group is comprised of tax and corporate attorneys who recognize that compensation programs need to be designed to attract and retain key executives. The Executive Compensation Practice Group is constantly evolving as the tax rules, securities laws and corporate governance standards relating to executive compensation continue to change. Our attorneys have a wide array of expertise in these areas and provide advice to both public and private companies as well as individual executives and directors. With respect to our public company clients, we provide legal advice on the disclosure requirements applicable to executive and director compensation and related party transactions. In the past couple of years these disclosures, which are required to be included in proxy statements and incorporated into annual reports, have undergone comprehensive changes. We help our clients comply with these disclosure rules and implement best practices with respect to their disclosures. We also have significant experience in providing advice to clients on the design, implementation, tax and financial impact, and legal traps to avoid with regard to all types of compensation arrangements, including the following: Stock option plans Supplemental executive retirement plans and other non-qualified deferred compensation plans Phantom stock plans Restricted stock and stock appreciation rights Executive incentive/performance plans Executive employment agreements Severance agreements Compensation issues in mergers and acquisitions In the context of mergers, acquisitions and spinoffs, the issues involved in executive compensation are usually complex and challenging. We routinely advise our clients so as to minimize the tax impact, and to understand the financial impact, of compensation plans of the business entities and executives involved in a reorganization. Our tax attorneys can also provide ancillary services, such as tax and estate planning advice to executives. < back

Executive Compensation

Our Executive Compensation Practice Group is comprised of tax and corporate attorneys who recognize that compensation programs need to be designed to attract and retain key executives. The Executive Compensation Practice Group is constantly evolving as the tax rules, securities laws and corporate governance standards relating to executive compensation continue to change. Our attorneys have a wide array of expertise in these areas and provide advice to both public and private companies as well as individual executives and directors.

With respect to our public company clients, we provide legal advice on the disclosure requirements applicable to executive and director compensation and related party transactions. In the past couple of years these disclosures, which are required to be included in proxy statements and incorporated into annual reports, have undergone comprehensive changes. We help our clients comply with these disclosure rules and implement best practices with respect to their disclosures.

We also have significant experience in providing advice to clients on the design, implementation, tax and financial impact, and legal traps to avoid with regard to all types of compensation arrangements, including the following:

Stock option plans
Supplemental executive retirement plans and other non-qualified deferred compensation plans
Phantom stock plans
Restricted stock and stock appreciation rights
Executive incentive/performance plans
Executive employment agreements
Severance agreements
Compensation issues in mergers and acquisitions

In the context of mergers, acquisitions and spinoffs, the issues involved in executive compensation are usually complex and challenging. We routinely advise our clients so as to minimize the tax impact, and to understand the financial impact, of compensation plans of the business entities and executives involved in a reorganization. Our tax attorneys can also provide ancillary services, such as tax and estate planning advice to executives.

< back