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The favorable tax treatment that private equity executives receive on a large portion of their compensation came under attack.
To some extent, the expected windfall comes because banks have been paying executives a greater portion of their compensation in stock instead of salaries or bonuses.
On the other hand, the people running those start-ups often had (and still do have) a good portion of their compensation tied up in stock options.
But lawyers' income could be at risk when a portion of their compensation is deferred into plans sponsored by the law firm.
Similarly, regulators are not in the habit of requiring senior Wall Street executives to return any portion of their compensation as a result of trades and investments that went bad.
So it appears that at a minimum the former officers will be subject to a claim by the S.E.C. for a portion of their compensation for the last two years.
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Its executives receive a significant portion of their total compensation in stock.
Senior investment bankers at Credit Suisse in 2009 received a portion of their deferred compensation in securities backed by around $5 billion of the firm's illiquid assets.
Top executives will receive a greater portion of their total compensation in the form of their monthly cash salaries, while bonuses will be split evenly between cash and stock.
Andersen also has capital that has been contributed by the firm's roughly 4,700 partners, who give back to the firm a portion of their annual compensation, but the amount is not publicly disclosed.
Where once coaches may have been paid merely an annual salary, now the bulk of their compensation often comes from the portion of their contracts that deals with media appearances and endorsement revenues.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com