Brant Hellwig, an associate professor at South Carolina University School of Law, will be visiting Penn State this Thursday, March 6, to present his paper, "Examining the Motivations Behind Nonqualified Deferred Compensation Plans." During his talk, Brant will review briefly what nonqualified plans are (as he notes in his materials, such plans are basically arrangements under which employees perform services for which they receive payment several years later than the year in which the services were performed) and address why employees are willing to accept such (generally unsecured) compensation packages.
Brant is one of the top "mid-level" (he began teaching in the fall of 2002) tax professors in the U.S. His many articles have been published in both tax and general law review journals (such as the Illinois Law Review, Minnesota Law Review, Florida Tax Review, Virginia Tax Review, Tax Notes, etc..)
Although I have not met Brant in person, I have read (and cited in my articles) much of his work and I always find it interesting and well-written. I am very much looking forward to his talk and will report again my thoughts on this particular piece after his presentation.
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