Background Note | HBS Case Collection | 2009 (Revised from original 1999 version)
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;
Citation:
Reiling, Henry B., and Mark Pollard. "Deferred Compensation." Harvard Business School Background Note 299-081, October 2009. (Revised from original March 1999 version.)
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Case | HBS Case Collection | 2011 (Revised from original 2009 version)
Esser & Ackermann at Mannesmann
Henry B. Reiling, Lena G. Goldberg, Christopher Bruner and Kevin Wall
Teaching Note | HBS Case Collection | 2011 (Revised from original 2011 version)
Esser & Ackermann at Mannesmann (TN)
Lena G. Goldberg and Henry B. Reiling
Background Note | HBS Case Collection | 2010 (Revised from original 1999 version)
Accumulated Earnings Tax and Personal Holding Company Tax
Henry B. Reiling and Mark Pollard
Keywords: Business Earnings; Taxation; Business and Government Relations; Business and Shareholder Relations; Public Administration Industry; United States;