Background Note | HBS Case Collection | March 1999 (Revised October 2009)

Deferred Compensation

by Henry B. Reiling and Mark Pollard


Briefly discusses two of the major tax doctrines--constructive receipt and economic benefits--which govern the structure of deferred compensation contracts. Some business context is provided and some implications are noted.

Keywords: Stock Options; Taxation; Compensation and Benefits; Business and Government Relations; Public Administration Industry;


Reiling, Henry B., and Mark Pollard. "Deferred Compensation." Harvard Business School Background Note 299-081, March 1999. (Revised October 2009.)