This presentation discusses the issues posed by funding broad-based retirement plans and executive compensation programs with employer securities, the ERISA and securities laws applicable to plan sponsors and employers (including the Sarbanes-Oxley Act of 2002), and approaches for responding to these new challenges.
The continued depressed level of the stock market and recent high profile bankruptcies have demonstrated the risks inherent in equity-based compensation and funding qualified retirement plans with employer securities. This presentation discusses the issues posed by funding broad-based retirement plans and executive compensation programs with employer securities, the ERISA and securities laws applicable to plan sponsors and employers (including the Sarbanes-Oxley Act of 2002), and approaches for responding to these new challenges.
