Deferred compensation arrangements /
" ... analyzes the federal income and employment tax treatment of nonqualified deferred compensation arrangements. Both funded and unfunded plans for taxable employers are addressed as well as eligible and ineligible deferred compensation plans of tax-exempt organizations and state and local go...
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| Main Author: | |
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| Corporate Author: | |
| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
c2012-
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| Series: | Tax management portfolios ;
385-5th |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_385&split=1 |
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Table of Contents:
- Detailed analysis. Introduction
- Types of deferred compensation plans
- Overview of the tax treatment of deferred compensation plans
- Section 409A and AJCA of 2004
- Section 457A
- Unfunded promises and the constructive receipt doctrine
- Economic benefit, cash equivalency, and assignment of income
- Securing the promise to pay
- Funded arrangements--[section] 402(b)/secular trusts and [section] 403(c) annuities
- Employer's deduction for deferred compensation
- ERISA considerations
- Exchanges and dispositions
- Deferred compensation in mergers and acquisitions
- Tax-exempts and governmental employers
- [section] 457
- FICA treatment of deferred compensation
- Other considerations
- Table of worksheets