Executive Compensation - Archive

(Items in italic are available only to Council members.)

Official Source Documents November 18, 2005 — Manager’s Amendment for the Senate Tax Bill S. 2020 (see page 45) November 10, 2005 — Protection Against Executive Compensation Abuse Act (H.R. 4291) July 22, 2005 — Tax Technical Corrections Act July 22, 2005 — Joint Tax Committee Description of the Tax Technical Corrections Act December 8, 2004 — Letter to Treasury from Senators Smith, Hatch, Bunning and Graham Regarding Guidance and Transition Relief for Deferred Compensation Legislation December 8, 2004 — Letter to Treasury from Senators Grassley and Baucus and Representative Thomas Regarding Equity Appreciation Rights November 22, 2004 — Legislative Text of the Tax Technical Corrections Act of 2004 (H.R. 5395) November 22, 2004 — Joint Tax Committee’s technical description of the Tax Technical Corrections Act of 2004 (H.R. 5395) November 18, 2004 — Dear Colleague Letter to Treasury Urging Deferred Compensation Transition Relief October 5, 2004 — Statutory Language of Deferred Compensation Provisions in Chairman's Mark of Tax Bill June 14, 2004 — American Jobs Creation Act (H.R. 4520) as Passed by the House of Representatives May 11, 2004 — Manager's Amendment to the Jumpstart Our Business Strength (JOBS) Act (S. 1637) September 18, 2003 — Jumpstart Our Business Strength (JOBS) Act (S. 1637) January 30, 2004 — Senator Jeff Bingaman's five amendments to the Chairman's Modification of NESTEG January 29, 2004 — Description of Chairman's Modification to the National Employee Saving and Trust Equity Guarantee Act of 2003 As Marked up September 17, 2003, as Scheduled for Markup by the Senate Committee on Finance on February 2, 2004 January 14, 2004 — Legislative language of the Finance Committee Draft on COLI October 28, 2003 — Ways and Means Chairman's Substitute to the American Jobs Creation Act (H.R. 2896) October 28, 2003 — Joint Tax Committee Description of the Chairman's Substitute to the American Jobs Creation Act (H.R. 2896) October 28, 2003 — Joint Tax Committee Estimated Revenue Effects of the Chairman's Substittue to the American Jobs Creation Act (H.R. 2896) July 28, 2003 — American Jobs Creation Act (H.R. 2896, Thomas) (Exec Comp provisions pp. 43-55) May 15, 2003 — Emanuel-Franks-Green cosponsor letter for "Taxpayer Savings and Employee Notification Act" May 15, 2003 — Amendment to S. 1054 repealing COLI tax benefits (Edwards) May 12, 2003 — Revenue Table for the Economic Growth Bill (S. 2) as Reported by the Senate Finance Committee May 12, 2003 — Executive Compensation Provisions in the Senate Finance Committee Report on the Growth Package May 8, 2003 — Joint Tax Description of Executive Compensation Provisions Included in Senate Growth Package May 7, 2003 — The Jobs and Growth Act (S. 2) as approved by the Senate Finance Committee (Exec Comp Provisions sec. 335-338) February 14, 2003 — Recommendations on Executive Compensation Practices from the Joint Tax Committee Report on Enron February 14, 2003 — Joint Tax Committee Report on Enron Corporation Volume I (Report) Volume II (Appendices A and B) Volume III (Appendices C and D) October 8, 2002 — Chairman's Mark of The Retirement Savings and Security Act of 2002 (H.R. 5558) October 8, 2002 — Joint Tax Committee Estimated Revenue Effects of Chairman's Mark (H.R. 5558) October 7, 2002 — Joint Tax Committee Description of H.R. 5558 October 7, 2002 — Joint Tax Committee Estimated Revenue Effects of H.R. 5558 September 24, 2002 — Matsui Corporate Accountability Bill (H.R. 5432) September 17, 2002 — Revenue Estimate for the Small Business and Farm Economic Recovery Act September 17, 2002 — Joint Tax Description of the Small Business and Farm Economic Recovery Act July 11, 2002 — American Competitiveness and Corporate Accountability Act (H.R. 5095) April 17, 2002 — Joint Tax Committee Paper on Present Law And Background Relating To Executive Compensation

Council Materials December 1, 2004 — ACTION ALERT: Urge Congress to Support Letter to Treasury Department Regarding Deferred Compensation Transition Rules December 1, 2004 — Deferred Compensation Changes: Immediate Transition Guidance Needed December 1, 2004 — Stock Appreciation Rights (SARs) Talking Points November 22, 2004 — Transition Relief for SARs Talking Points October 11, 2004 — Summary of Deferred Compensation Provisions in Tax Bill (Courtesy of Groom Law Group) October 11, 2004 — Deferred Compensation Action Plan for Employers (Courtesy of Groom Law Group) October 8, 2004 — Side-by-Side Chart Comparing Tax Bill's Deferred Compensation Provisions with Current Law (Courtesy of The Benefits Group of Davis and Harman) October 6, 2004 — List of Technical Issues with Deferred Compensation Provisions of Tax Bill October 5, 2004 — Talking Points on SARs and SERPs September 30, 2004 — NQDC Legislation Would Restrict SARs September 30, 2004 — Nonqualified Deferred Compensation Key Issues and Proposals September 30, 2004 — Nonqualified Deferred Compensation General Talking Points September 30, 2004 — Nonqualified Deferred Compensation Talking Points: Equity Compensation September 30, 2004 — Nonqualified Deferred Compensation Talking Points: Stock Appreciation Rights September 30, 2004 — Nonqualified Deferred Compensation Talking Points: Restricted Stock Unit Programs September 30, 2004 — Nonqualified Deferred Compensation Talking Points: Supplemental Pensions July 26, 2004 — Technical Issues and Questions Regarding Deferred Compensation July 20, 2004 — ACTION ALERT: Contact Senate Conferees to Voice Concerns about Deferred Compensation Legislatie Proposals June 21, 2004 — Side-by-side comparison of principal House and Senate nonqualified deferred compensation proposals June 21, 2004 — Nonqualified Deferred Compensation Legislation Harmful to Supplemental Pensions June 21, 2004 — Nonqualified Deferred Compensation Legislation General Talking Points June 21, 2004 — Nonqualified Deferred Compensation Legislation Senate Provisions on Stock Option Gain June 10, 2004 — Talking Points on Deferred Compensation Proposals May 11, 2004 — Changes to Nonqualified Deferred Compensation Provisions Contained in the Manager's Amendment to the Jumpstart Our Business Strength (JOBS) Act (S. 1637) May 10, 2004 — Updated Comparison of House and Senate Nonqualified Deferred Compensation Proposals (Prepared by The Benefits Group of Davis & Harman) March 19, 2004 — Talking Points on Deferred Compensation Legislation and Equity-Based Awards March 1, 2004 — Issues with Deferred Compensation Proposals August 12, 2003 — Chart Comparing Deferred Compensation Provisions in H.R. 2896 and Senate-Passed Provisions in H.R. 2 June 4, 2003 — Overview of Recent Legislation Affecting Nonqualified Deferred Compensation May 16, 2003 — Action Alert: Urge Congress not to Include Deferred Compensation Proposals in Tax Bill April 23, 2003 — Talking Points on Investment Control in Deferred Compensation Plans April 23, 2003 — Beneficial Uses of Corporate-Owned Life Insurance (COLI) April 23, 2003 — Talking Points on Exchanges of Stock Options or Restricted Stock for Deferred Compensation March 20, 2003 — Nonqualified Deferred Compensation: An Important Source of Retirement Income (prepared by Groom Law Group) March 11, 2003 — Key Legislative Proposals Relating to Nonqualified Deferred Compensation (prepared by Groom Law Group) October 8, 2002 — Letter from Council Member Companies to Senate Pension Negotiators Urging Rejection of Defined Contribution Plan Mandates and Deferred Compensation Restrictions September 18, 2002 — ACTION ALERT: Oppose Unnecessary and Overbroad Proposals on Deferred Compensation September 13, 2002 — Group Letter to Senate Opposing Provisions of H.R. 5095 August 13, 2002 — Updated Council Chart Comparing Major Tax and ERISA Litigation Affecting Retirement Plans and Compensation July 30, 2002 — Summary of Executive Compensation Provisions in Thomas and Senate Finance Bills (Courtesy of Groom Law Group)

Official Source Documents December 23, 2005 — IRS Notice 2006-4 Providing Interim Guidance on Application of Section 409A to Outstanding Stock Rights December 8, 2005 — IRS Notice 2005-94 Regarding Section 409A Reporting Relief September 29, 2005 — Proposed IRS 409A Nonqualified Deferred Compensation Regulations January 5, 2005 — IRS Proposed Rules on Flat Rate Supplemental Wage Withholding December 29, 2004 —IRS Announcement of W2 Code Z for Nonqualified Deferred Compensation December 20, 2004 — Treasury/IRS Guidance on Nonqualified Deferred Compensation Provisions September 11, 2003 — IRS Regulations on Split-Dollar Life Insurance Arrangements Part 1 Part 2 Part 3 May 8, 2003 — Proposed Regulations Regarding Valuation of Economic Benefits Under Split-Dollar Life Insurance Arrangements (advance copy) April 15, 2003 — DOL Field Assistance Bulletin (2003-1) Regarding Plan Loans to Officers and Directors	Council Materials January 30, 2005 — Council/HR Policy Association Supplemental Comments to IRS on 409A Regulations and the Good Faith Standard January 3, 2006 — Council Comment Letter (with HR Policy Association) to IRS on Code Section 409A Proposed Regulations November 9, 2005 — Council Letter to Treasury/IRS on Section 409A Reporting Relief for 2005 July 8, 2005 — Council Comment Letter Requesting Extended Transition Period for Code Section 409A Regulations June 20, 2005 — Council Comment Letter on Code Section 409A Applicability to Foreign Plans May 19, 2005 — Council Comment Letter to Treasury Regarding Stock Appreciation Rights April 27, 2005 — Council Comments to Treasury & IRS on Deferred Compensation Regulations January 3, 2005 — Summary of IRS Notice 2005-1 on Deferred Compensation (courtesy of Groom Law Group) November 22, 2004 — Transition Relief for SARs Talking Points November 17, 2004 — Transition Relief Needed for Stock Appreciation Rights November 1, 2004 — Council Comment Letter to Treasury on Nonqualified Deferred Compensation Legislation September 30, 2004 — NQDC Legislation Would Restrict SARs
Official Source Documents	Council Materials
December 20, 2004 — News Advisory: Council available to comment on Treasury’s release of deferred compensation guidance April 8, 2003 — Nonqualified deferred compensation plans fuel job, corporate growth says Council paper
Paul Dennett, Council vice president, health policy Kathryn Wilber, Council health policy legal counsel
Social Security Administration