NYSBA Perspective – Fall 2007 | Employee Benefits

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The ABC’s of Taxing Stock-Based Compensation

by Jonathan M. Cerrito

Employees, in particular executives, may be covered by a wide range of compensation arrangements. These compensation arrangements may involve, for example, tax-qualified pension and retirement plans, health and welfare plans, non-qualified deferred compensation, life insurance and stock-based compensation.

Stock-based compensation, a commonly used form of executive compensation, may include stock, restricted stock, stock options, stock appreciation rights and phantom stock. Employers may provide stock-based compensation to employees pursuant to a formal plan, an individual’s employment contract or both. In addition to employees, nonemployee service providers, such as outside directors, may also receive stock-based compensation.

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