Taxation and Funding of Nonqualified Deferred Compensation PDF Download

Author: Michael G. Goldstein
Publisher:
ISBN: 9781634259743
Category : Deferred compensation
Languages : en
Pages : 351

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Book Description

Author: Henry A. Smith
Publisher: Aspen Publishers
ISBN: 9781567060980
Category : Business & Economics
Languages : en
Pages : 512

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Book Description

Author: Illinois. Board of Regents
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 20

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Book Description

Author: Michael G. Goldstein
Publisher: Section of Real Property Probate & Trust Law
ISBN:
Category : Business & Economics
Languages : en
Pages : 360

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Book Description

Author: Dennis R. Lassila
Publisher: CCH
ISBN: 9780808092049
Category : Business & Economics
Languages : en
Pages : 1120

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Book Description
The field of taxation of employee and executive compensation is complex, dynamic and ever-changing. CCH's U.S. Master Compensation Tax Guide unravels the complexity and explains in clear and concise language this critical area, providing practical and comprehensive guidance. The Guide covers the complicated compensation tax topic in a comprehensive yet practical, straightforward fashion that readers value and appreciate. The U.S. Master Compensation Tax Guide fills a void left by other works on executive and employee compensation, which primarily cover qualified plans and deferred compensation, by covering all of the common forms of compensation including salary, bonuses, fringe benefits (e.g., health and accident plans and cafeteria plans), qualified deferred compensation (e.g., pensions and profit-sharing plans), and nonqualified deferred compensation (e.g., rabbi trusts and restricted stock plans).

Author:
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 660

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Book Description

Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 32

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Book Description

Author: Kathy Harm and John Saeli
Publisher:
ISBN: 9780891252832
Category : Civil service
Languages : en
Pages : 60

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Book Description

Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 32

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Book Description

Author: Marla J. Aspinwall
Publisher:
ISBN: 9781641059275
Category : Deferred compensation
Languages : en
Pages :

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Book Description
There are a variety of problems that can be addressed by nonqualified deferred compensation ("NQDC") arrangements. NQDC is essentially a compensation arrangement that provides for the payment of cash, property or benefits and does not come within one of the categories of deferred compensation arrangements which are "qualified" under applicable tax statutes.This updated and expanded edition of Taxation and Funding of Nonqualified Deferred Compensation is a complete and current resource for using this extremely flexible planning device to best address your client's financial goals. Written by specialists in the field, this book defines the perspective of both the employee and employer in using this planning tool. The authors demonstrate how NQDC can provide solutions to complex compensation issues and provide up-to-date information on:The ways that NQDC can be tailored to serve the needs of employers and employees, and the tax consequences for eachDifferences in the timing of NQDC benefits under income tax and FICA rulesHow NQDC arrangements can be structured to comply with Section 409AOpportunities to minimize potential estate and income taxes on death benefits paid under NQDCHow Section 457 of the IRC is applicable to NQDC arrangements for tax-exempt organizations and the unique burdens this puts on state and tax-exempt employers and their employeesHow NQDC impacts social security benefits, and when the risk of forfeiture should be structured to lapse in order to avoid substantial reductions in these paymentsUsing NQDC with other plans, including split-dollar and 401(k) wrap plansIssues with financial accounting and securities laws, and more