Executive Perquisites | Practical Law

Executive Perquisites | Practical Law

A Practice Note addressing executive perquisites, including perquisites that are commonly provided to executives during employment and for a period of time following termination. The Note addresses the tax treatment of perquisites, issues related to the disclosure of perquisites by public companies, including the importance of implementing appropriate policies and procedures to ensure adequate disclosure, the views of shareholder advisory groups and institutional investors, and recent SEC enforcement actions related to perquisite disclosure.

Executive Perquisites

Practical Law Practice Note w-022-1155 (Approx. 19 pages)

Executive Perquisites

by Gina Lauriero and Jonathan Zimmerman, Morgan, Lewis & Bockius LLP, with Practical Law Employee Benefits and Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note addressing executive perquisites, including perquisites that are commonly provided to executives during employment and for a period of time following termination. The Note addresses the tax treatment of perquisites, issues related to the disclosure of perquisites by public companies, including the importance of implementing appropriate policies and procedures to ensure adequate disclosure, the views of shareholder advisory groups and institutional investors, and recent SEC enforcement actions related to perquisite disclosure.