4154  |  On Demand  |  Intermediate  |  Self-Study

Executive and Deferred Compensation Arrangements

Friday, May 1, 2020 - Friday, April 30, 2021

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This CPE course covers executive and equity compensation plans which form the foundation for the personal financial plans of executives and key employees. A true specialty for the personal financial planner, executive compensation planning requires a mastery of the subject areas to navigate the executive through a myriad of compensation options, including these:

Traditional bonuses Supplemental retirement plans Stocks Other pseudo ownership incentives As a personal financial planner, you should have familiarity with the various types of employment agreements and compensation arrangements, as well as the income tax implications to your clients. This course explores these compensation choices and reviews how each otions can impact the client's personal financial plan.

Finally, this course takes a look at deferred compensation, a challenging area of personal financial planning. Once you complete this course, you will have an awareness of the regulatory doctrines and prohibitions to provide your clients with reasoned advice in this critical planning area.


Identify the form in which executive compensation is most often paid. Recognize a contractual offer to a departing executive. Determine when a restricted executive bonus arrangement is indicated, based on facts and circumstances. Determine the correct method of split-dollar life insurance, based on facts and circumstances. Recognize a restricted stock agreement. Recall the differences between a qualified deferred compensation plan and a nonqualified deferred compensation plan. Recognize elements of a salary continuation plan Determine when an employer is able to take an income tax deduction for benefits provided by a rabbi trust. Identify a nonqualified, non-elective top-hat plan that provides participants with deferred compensation benefits.


  • Thomas Tillery (view bio)
  • Susan Tillery

Designed For

CPAs and financial planners with basic knowledge of, and interest in, personal financial planning.


Executive Compensation Plans

Contracts Severance Other Arrangements Taxation Integration with PFP Equity Compensation Plans

Taxation Integration with PFP Deferred Compensation

Provisions Difference from qualified compensation Strategies Distributions Taxation Integration with PFP

Your Price: $99.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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Thomas Tillery

Thomas Tillery is a member of AICPA Personal Financial Planning Section (Non-CPA Associate), the Society of Financial Service Professionals, and the Atlanta Estate Planning Council.

Tom has been a provider of Continuing Education for attorneys, CPAs, and investment and insurance professionals for over 20 years. He has written curriculum and lectured in the discipline of Financial Planning for several universities and on line programs.

Tom is also an Arbitrator for the Financial Industry Regulatory Authority (FINRA).

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