For your 15% discount, use this code: TECR1209/PR

Christina H. Medland presents Tax-Effective Stock-Based Compensation

September 19 & 20, 2012, Toronto | 10th Taxation of Executive Compensation and Retirement

Topic Brief

Mandatory option expensing, market uncertainties and shareholder pressure have prompted many companies to reexamine the real costs and benefits of stock options. In Canada, there is an increased use of restricted, performance and deferred-share vehicles, but many companies have not eliminated stock options. This session will examine key considerations when designing a tax-effective stock option plan for senior executives and the 2010 Federal budget proposals that impose additional challenges for equity-based compensation.



Christina Medland, Meridian Compensation Partners, has been practicing in the area of executive and director compensation for more than 20 years. Her practice is focused on executive compensation design with an emphasis on incentive programs.


Course Highlights

  • Hear leading tax experts and executives as they discuss tax-efficient executive compensation
  • Learn about the latest trends in the taxation of executive compensation and retirement
  • Assess the tax consequences of employment termination and severance arrangements
  • Explore the avenues available when designing a tax-effective stock option plan for senior executives
  • Understand the issues surrounding tax-effective SERPs
  • Examine equity compensation alternatives, including: option repricings, capping benefits and the impact on employee value perception and fair value, and the use of hybrid instruments


Event's Topics

  • Developing a Tax-Efficient Executive Compensation Program
  • Tax-Effective Stock-Based Compensation
  • Selected Fringe Benefits
  • Equity-Based Alternatives: Executive Compensation in Volatile Times
  • Cross-Border Executive Compensation Issues
  • Tax-Effective Use of Life Insurance
  • Taxation of Non-Qualified Deferred Compensation
  • Tax-Effective Change-In-Control Agreements: Preventing Executive Departures
  • Salary Continuation Plan
  • Tying it all Together



Supplemental Executive Retirement Plans (SERPS)

In their efforts to help attract and retain key executives, some companies have turned to the use of supplemental executive retirement plans (SERPs). But in order to be effective, one must take into account the numerous tax considerations.

  • Impact of deferral on the higher CRA limits on registered plans
  • Design options and impact on registered plans
  • Use of cash value life insurance to fund SERPs
  • Tax considerations in implementing SERPs


Participating Organizations

PricewaterhouseCoopers LLP McCarthy Tétrault LLP Goodmans LLP Blake, Cassels & Graydon LLP Cassels Brock & Blackwell LLP Gowling Lafleur Henderson LLP Canadian Western Bank Bearing Capital Partners Meridian Compensation Partners The Empire Life Insurance Company


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