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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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