LibGuides: Employee Benefits Research: Compensation

Introduction

Though salary and fringe benefits are the most common forms of employment compensation, a variety of compensation plans are used for tax reasons and to provide performance incentives to employees. The following sources provide information regarding a variety of compensation arrangements.

Treatises & Handbooks

Executive Compensation
An overview of the law related to policies and programs for the compensation of corporate executives. Available in the UIC Law Library (KF1424.S58 - 10th Floor).
Executive Compensation (Lexis)
This comprehensive resource provides detailed insights and analysis on compensation structures, policies, and trends for senior executives across various industries.
Nonqualified Deferred Compensation Answer Book (Lexis)
This book provides answers to the complexities of nonqualified deferred compensation plans, addressing regulatory challenges, plan design, and tax implications for both employers and employees.
Nonqualified Deferred Compensation Arrangements (Westlaw)
This treatise explains how to develop, administer, and manage nonqualified deferred compensation plans and examines the general characteristics of stock-related options, supplemental retirement plans, bonus arrangements, severance plans, employment contracts, consulting agreements, and private pensions. Also available in the UIC Law Library (KF3509.M36 1987 - 10th Floor).
Nonqualified Deferred Compensation Plans (Westlaw)
Provides an overview of the complex rules regarding creation and administration of nonqualified deferred compensation plans under the Internal Revenue Code. Topics covered by the treatise include top hat plans, excess benefit plans, rabbi trusts, secular trusts, split-dollar arrangements, corporate-owned life insurance, parachute payments, and applicable securities law issues. Also available in the UIC Law Library (KF3509.M38 - 10th Floor).
Qualified Deferred Compensation Plans (Westlaw)
This treatise describes the basic types of qualified deferred compensation plans and their advantages. It defines the issues at stake, with guidance through the major areas such as qualification, funding, benefits, operations, plan changes, and special plans. Also available in the UIC Law Library (KF6379.A6 1983+ - 10th Floor).
Section 409A Handbook
This handbook provides a comprehensive guide to the complexities of IRC section 409A, offering insights and practical advice for compliance, valuation, and the administration of nonqualified deferred compensation plans. Available in the UIC Law Library (KF6379.S38 2022 - 10th Floor).