Financial Strategies for Employee and Executive Benefits

Employer Design and Financing

  • Non-qualified deferred compensation (both voluntary and non-voluntary), death benefits, SERPs, disability benefits, etc.
  • Insurance products, including COLI/BOLI/VOLI, split dollar life insurance and other insurance vehicles
  • Rabbi trusts and secular trusts
  • Captive insurance companies
  • Cash flow
  • Accounting costs
  • Pre-tax vs. after tax
  • Hedging strategies
  • Risk factors
    • Financial risk, volatility and variability
    • Legal and tax issues
    • Exit strategies
  • Insurance strategies: click here for sample client assignments

Assistance to Executives

  • Help with decision processes for benefit elections
  • Review of proposals from product vendors
  • Explanation of choices to interested parties, including spouse, attorney, accountant

Change of Employment

  • Valuation of benefit packages

Valuation of Benefits in Divorce Proceedings

  • Pensions
  • Stock options
  • Insurance programs
  • Value of tax shelter of qualified benefits


  • Determination of percentage "ownership" of complex trusts attributed to various beneficiaries, reflective of income shares, principal shares and life contingencies
    • 2% owners for subchapter S purposes
    • 5% owners for employee benefit HCE definition
    • 50% and 80% tests for controlled group of corporations
    • Equitable breakup of trust into separate trusts