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This text offers an accessible, comprehensive introduction to executive compensation law, an important legal practice field that also attracts significant political, economic, and social attention. Starting with an in-depth overview of the current economic and political debate over the pay levels of American executives, the text systematically considers the elements of executive compensation regulation, including clear descriptions of threshold tax principles such as Internal Revenue Code Sections 83 and 409A, regulation of options and other stock awards, employment agreements, proxy disclosure and other securities regulatory issues, as well as treatment of specialized areas such as compensation of executives of nonprofit organizations and financial institutions. Chapters are modular to facilitate customized use, and the book is easily adaptable for either a survey or a more detailed, higher-level class, at either the J.D. or LL.M. level.
This publication has been the leading casebook in the field for more than 20 years. It is the most authoritative work available on this topic, extensively cited by the Supreme Court and other courts, and in the scholarly literature. Professors Langbein and Stabile have not participated in the preparation of this new edition, but their contributions pervade the entire work. The author team is joined in the Sixth Edition by Professor Andrew Stumpff, a leading practitioner and scholar of pension law. The Sixth Edition adds expanded coverage of the Affordable Care Act, its implementation, and the litigation concerning its validity. It also includes detailed coverage of other recent Supreme Court decisions, including the Windsor decision on same sex marriage, and recent lower court decisions. The Sixth Edition also addresses recent changes affecting benefit plans, including recent developments in the design and administration of 401(k) plans.
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