Executive Compensation Plans
With the 2020 election just days away and the potential for a new administration to substantially alter the current tax code, particularly with respect to the wealthy, I recently began to reflect on a term paper I wrote at the conclusion of my Corporate Strategy and Taxation class in law school. The paper discusses the strategy behind executive compensation plans and their potential tax consequences and later analyzes Bob Iger's executive compensation plan and Disney's strategy in crafting it. I thought it would be interesting to share an excerpt given the effect that new tax policies would likely have on future executive compensation plans. The excerpt briefly discusses Disney but is largely a more general overview of considerations taken from the perspective of a corporate entity in the crafting of an executive compensation plan. Executive Compensation Excerpt