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Retirement Planning
Chapter 12: Deferred Compensation & Equity Compensation/PHANTOM STOCK PLANS
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 12: Deferred Compensation & Equity Compensation

PHANTOM STOCK PLANS

01.Core Concepts

• NQDC Plan • Employer gives fictional shares of stock to key executives. • Later, the stock is valued, and the executive will receive the increase in value as compensation. • No actual stock is issued. • Executive has taxable income, and employer has deduction at time payment is made to the executive.