Article: Changes to tax laws boost interest in restricted stock.(Tax Strategy)(Employers and compensation planners search for new compensation models)

Employers have long had an interest in crafting compensation packages that not only will attract key talent but also will encourage them to stay with the company and work to improve it.

Cash is always attractive to employees, but is often in short supply and does not provide any long-term ties or incentives. Deferred cash compensation can provide the incentives and long-term ties, but employees may want to know that the cash will be there and insist that vehicles, such ms Rabbi trusts, be created to at least improve the odds that the money will eventually be available to them. Therefore, even deferred compensation may put a strain on cash resources.

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