Components of the compensation package

  Tax Status
Compensation component Executive Firm
Salary Taxable  Deductible subject to $1 million cap
Bonuses Taxable  Deductible subject to $1 million cap
Non-equity incentive plan Taxable  Likely to be fully deductible
Stock grants Taxable  Deductible subject to $1 million cap
Stock options Taxable  Likely to be fully deductible
Stock appreciation rights Taxable  Likely to be fully deductible
Pension and deferred compensation Taxable  If deferred to after retirement likely to be fully deductible
Other compensation Taxable  Deductible subject to $1 million cap
Economic Policy Institute

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