Publications
Publications
- March 1999 (Revised October 2009)
- HBS Case Collection
Deferred Compensation
By: Henry B. Reiling and Mark Pollard
Abstract
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
Citation
Reiling, Henry B., and Mark Pollard. "Deferred Compensation." Harvard Business School Background Note 299-081, March 1999. (Revised October 2009.)