Transfers of Compensatory Stock Options to Related PersonsA tip of the hat to Janell Grenier at Benefitsblog: Executive Compensation Audit Technique Guides for the link.
Non-Qualified Deferred Compensation Plans
Stock Based Compensation
IRC 162(m) Salary Deduction Limitation
Fringe Benefits
Golden Parachutes
Split Dollar Life Insurance
Executive Compensation and the IRS - Check Out Their Guidebook
If you are an executive, or in charge of executive compensation, you might want to check out the IRS guidance to their agents who are conducting executive compensation audits. The various topics: