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Articles
1-92 out of 92 article(s)
| Title |
Author |
Type |
Date |
Words |
| Perform Year-End Review Of Nonqualified Deferred Compensation Plans For 409A Operational Failures. |
Gustaferro, Barbara-Anne |
|
Nov 9, 2009 |
1198 |
| Employers Must Act Quickly to Take Advantage of Limited Grace Period for Correcting Certain Operational Violations under Code Section 409A. |
|
|
Nov 5, 2009 |
1096 |
| Current developments in employee benefits and pensions. |
Walker, Deborah; Neilio, Mark |
|
Nov 1, 2009 |
7186 |
| Adding value in a time of volatility tax topics for the financial services. |
|
|
Jul 10, 2009 |
4693 |
| Sec. 409A proposed regs. address income inclusion. |
Walker, Deborah; Neilio, Mark |
|
Mar 1, 2009 |
3624 |
| Determining the correct FMV of private company stock when stock options are granted. |
Adkins, G. Edgar, Jr.; Martin, Jeffrey A. |
|
Feb 1, 2009 |
1140 |
| Subsequent deferral elections may bring surprises under Sec. 409A. |
Adkins, G. Edgar, Jr.; Martin, Jeffrey A. |
|
Feb 1, 2009 |
1504 |
| Subsequent deferrals under section 409A. |
Nevius, Alistair M. |
|
Feb 1, 2009 |
520 |
| Sec. 409A prop. regs. and guidance for noncompliant plans. |
Nevius, Alistair M. |
|
Feb 1, 2009 |
1005 |
| Recoverability of equity-based compensation deferred tax assets. |
Mullen, Elizabeth; Gingliano, Greg |
|
Jan 1, 2009 |
1264 |
| Summary of the Sec. 409A correction program. |
Adkins, G. Edgar, Jr.; Martin, Jeffrey A.; Gross, Gary |
|
Dec 1, 2008 |
2510 |
| Sec. 409A: international issues. |
Goldsberry, Eddie; Autrey, Ashley |
|
Nov 1, 2008 |
1830 |
| Current developments in employee benefits and pensions (Part I). |
Walker, Deborah; Neilio, Mark; Haberman, Michael |
|
Nov 1, 2008 |
6453 |
| Calendar year-end reminder: December 31, 2008 is deadline for 409a transition rules and documentary compliance. |
|
|
Oct 27, 2008 |
353 |
| New expatriation tax rules enacted. |
Sherr, Eileen Reichenberg |
|
Aug 1, 2008 |
557 |
| Time to start over on deferred compensation. |
Doran, Michael |
|
Jun 22, 2008 |
5127 |
| Now's the time to comply with NQDC regs: help clients avoid problems with nonqualified deferred compensation. |
Stevens, Michael G. |
|
May 1, 2008 |
2934 |
| Accelerating FICA and FUTA tax deductions for vacation and bonus pay. |
Godshalk, Rich |
|
Mar 1, 2008 |
3680 |
| Identifying specified employees under Sec. 409A. |
Adkins, G. Edgar, Jr. |
|
Feb 1, 2008 |
1528 |
| Substantial risk of forfeiture under Sec. 457(f). |
Josefowicz, Barbara |
|
Feb 1, 2008 |
882 |
| Finally... Final 409A Regulations. |
|
|
May 10, 2007 |
2935 |
| Getting up to speed on the final regulations for deferred compensation. |
Misher, Norman J.; Kahen, David E. |
|
May 1, 2007 |
10436 |
| The Final Regulations Under Code Section 409A. |
Delancy, Ben; Nielsen, Vicki |
|
Apr 23, 2007 |
823 |
| Guidance Issued On Reporting And Wage Withholding Under Code s. 409A. |
|
|
Jan 16, 2007 |
1845 |
| Current developments. |
Wright, Kathleen J.D. |
|
Nov 1, 2006 |
4733 |
| Limits on rulings on NQSOs in divorce. |
Gibson, Dan |
|
Aug 1, 2006 |
728 |
| Deferred compensation for executives under sec. 409A. |
Singer, Stuart R. |
|
Aug 1, 2006 |
5083 |
| Funding arrangements under sec. 409A. |
Lennon, Susan |
|
Jul 1, 2006 |
681 |
| Deferred compensation for executives under sec. 409A. |
Singer, Stuart R. |
|
Jul 1, 2006 |
4893 |
| Sec. 409A and stock options: a cause for concern? |
Wood, Susan |
|
Apr 1, 2006 |
1698 |
| PSC retirement agreements may be subject to sec. 409A prop. regs. |
Adkins, Eddie |
|
Mar 1, 2006 |
242 |
| Protect retirement assets: new bankruptcy legislation adds protections for retirement plans. |
Naegele, Richard A. |
|
Jan 1, 2006 |
2000 |
| Sec. 409A: where do taxpayers stand? |
Hill, Kevin C. |
|
Dec 1, 2005 |
917 |
| Current developments: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part II focuses on qualified plans and welfare benefits. |
Haberman, Michael A. |
|
Dec 1, 2005 |
5278 |
| Current developments (Part I: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part I focuses primarily on executive compensation.). |
Haberman, Michael A. |
|
Nov 1, 2005 |
5249 |
| Final guidance on the tax treatment of NQSOs and deferred-compensation rights transferred in divorce. |
Simonetti, David P. |
|
Apr 1, 2005 |
533 |
| The law of unintended consequences: international implications of section 409A. |
Pfeifer, Michael G. |
|
Mar 1, 2005 |
8749 |
| Nonqualified deferred compensation plans: new rules under the AJCA. |
Adkins, Eddie |
|
Feb 1, 2005 |
2953 |
| Employers Must Review Nonqualified Deferred Compensation Plans In Light of the American Jobs Creation Act of 2004. |
|
|
Jan 7, 2005 |
1477 |
| Employment Law Alert. |
Galligano, Myrna |
|
Nov 29, 2004 |
2366 |
| Significant Changes To Deferred Compensation Are Made By the American Jobs Creation Act. |
Corcoran, William |
|
Nov 29, 2004 |
1148 |
| New Legislation Accelerates Taxation Of Deferred Compensation. |
|
|
Nov 16, 2004 |
1374 |
| Guidelines on withholding from compensation payments incident to divorce. |
O'Driscoll, David |
|
Oct 1, 2004 |
871 |
| Deferred Compensation Legislation Goes To Conference. |
Gorman, Maureen; Hoffman, Debra; Krueger, Herbert; Luepker, Wayne; Norman, Donald; O'Meara, Anna |
|
Aug 10, 2004 |
723 |
| Planning Should Begin Now to Prepare For Changes to Nonqualified Deferred Compensation Arrangements Under Legislative Proposals. |
|
|
Aug 4, 2004 |
2404 |
| Nonqualified Deferred Compensation Provisions Added to The International Tax Bill. |
|
|
May 4, 2004 |
1385 |
| Tax and ERISA considerations associated with nonqualified severance benefit plans sponsored by professional C corporations. |
Clark, Thomas P.; Forman, Robert S. |
|
Jan 1, 2004 |
5559 |
| Aging Sec. 457 Plan Regs. rejuvenated. |
Pell, M. Howard |
|
Nov 1, 2002 |
667 |
| Recent IRS ruling could reduce tax on deferred compensation and unexercised options. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
519 |
| Supplemental Retirement Benefits Part II: Options for Deferred Compensation From Other Sources. |
LAWSON, KURT L. P. |
Brief Article |
Oct 1, 2001 |
1061 |
| Deferred compensation alternatives to sec. 457(f). |
Zarzar, Robert |
|
Jul 1, 2001 |
1190 |
| FICA taxation of nonqualified deferred compensation. |
Colville, James |
|
Apr 1, 2000 |
1671 |
| IRS finalizes regs. on FICA taxation of nonqualified deferred compensation. |
Michelman, Marvin |
|
Mar 1, 2000 |
2707 |
| Evaluating a deferred compensation plan. |
Ellentuck, Albert B. |
Statistical Data Included |
Mar 1, 2000 |
1453 |
| Deferred director fees and sec. 3121(v)(2). |
Prestia, Donna |
|
Jun 1, 1999 |
532 |
| Deferred compensation and FICA rules under proposed regs. |
Brown, Robert R. |
|
Aug 1, 1998 |
1338 |
| Deducting equity-based and deferred compensation after a reorg. or employee transfer. |
Sollee, Will |
|
Jul 1, 1998 |
2044 |
| Small Business Job Protection Act adds simplicity (and complexity.) |
Doolittle, Marilyn C. |
|
Jun 1, 1997 |
4642 |
| FICA refund opportunities under sec. 3121(v) proposed regulations. |
Nadel, Alan A. |
|
Nov 1, 1996 |
1641 |
| MNCs should start addressing sec. 404A issues. |
Windsor, Josh G. |
|
Jul 1, 1996 |
831 |
| Distinguishing church plans under ERISA and the Code. |
Faris, Christine |
|
Jun 1, 1996 |
1671 |
| IRS challenges deductibility of contributions to certain multiple employer welfare benefit funds. |
Josephs, Stuart R. |
|
May 1, 1996 |
866 |
| Deferred compensation/FICA proposed regs. released. |
Wagman, Rich |
|
Apr 1, 1996 |
1352 |
| Proposed Section 3121(v) regulations: application of employment taxes to nonqualified deferred compensation. |
Herbert, Ian A. |
|
Mar 1, 1996 |
5675 |
| Nonqualified deferred compensation. |
Doyle, Kathy |
|
Mar 1, 1996 |
1146 |
| Dual sec. 401(k) plan/nonqualified deferred compensation plan arrangement. |
Meyer, Patrick J. |
|
Jan 1, 1996 |
741 |
| Nonqualified deferred compensation agreements: tax and ERISA requirements. |
Kirch, David P. |
|
Aug 1, 1995 |
5051 |
| Nonqualified deferred compensation agreements. |
Fiore, Nicholas |
|
Aug 1, 1995 |
658 |
| FICA and FUTA taxes for deferred compensation. |
Patterson, Martha Priddy |
|
Jun 1, 1995 |
719 |
| Small business tax solutions. |
Brunetti, Frank L. |
|
Jun 1, 1995 |
722 |
| Deducting a bonus accrued for an unrelated party. |
Ellentuck, Albert B. |
|
May 1, 1995 |
664 |
| The real cost of nonqualified deferred compensation plans. |
Frazier, Kyle C. |
|
Mar 1, 1995 |
1007 |
| No constructive receipt of income to employees when an employer offers to repurchase compensatory stock options. |
Bell, Lorraine |
Brief Article |
Jan 1, 1995 |
376 |
| Amounts included in income by employees under sec. 83 are not "received." |
Kautter, David J. |
|
Jan 1, 1995 |
502 |
| Nonprofit supplemental pension plans after 1993. |
Mann, Michael C. |
|
Jan 1, 1995 |
3076 |
| Current developments in employee benefits. |
Walker, Deborah |
|
Dec 1, 1994 |
7763 |
| Update on decision allowing deduction of interest component of deferred compensation. |
|
Brief Article |
Jun 1, 1994 |
137 |
| IRS proposes revoking deferred compensation ruling. |
Elinsky, Peter I. |
|
Jun 1, 1994 |
713 |
| Treatment of "interest" accrued on nonqualified deferred compensation. |
Josephs, Stuart R. |
|
May 1, 1994 |
684 |
| Impact of Medicare tax on deferred compensation. |
Dunn, Bill |
Brief Article |
Apr 1, 1994 |
288 |
| How to solve employees' 401(k) problems. |
Tobias, Keith |
|
Feb 1, 1994 |
889 |
| Deferring trouble?: tax questions linked to some compensation plans for doctors. |
Walters, Dixie |
|
Jan 31, 1994 |
761 |
| Proposed regulations under Section 404A of the Internal Revenue Code. |
|
|
Jan 1, 1994 |
6096 |
| Insurance policy covering a promise to pay nonqualified deferred compensation did not trigger income. |
Bell, Lorraine |
|
Jan 1, 1994 |
379 |
| Does a sec. 457 plan work with a sec. 501(c)(7) organization? |
Loftus, Cynthia |
|
Sep 1, 1993 |
857 |
| Sec. 457 deferred compensation plans. |
Gilfillan, Sally W. |
|
Aug 1, 1993 |
2593 |
| Using a non-qualified deferred compensation plan to defer income. |
Ellentuck, Albert B. |
|
Mar 1, 1993 |
725 |
| Rev. proc. 92-64 and rev. proc. 92-65 relating to rabbi trusts. |
|
|
Nov 1, 1992 |
1893 |
| Unfunded deferred compensation plans. |
Tonyan, Peter D. |
|
May 1, 1992 |
1195 |
| Deferring director salaries may save social security taxes. |
Bell, Lorraine |
|
Jan 1, 1992 |
561 |
| Nonqualified deferred compensation plans backed by rabbi trusts are gaining popularity. |
Knight, Lee G. |
|
Nov 1, 1991 |
3545 |
| Split purchases; an underutilized tax saving technique. |
Auster, Rolf |
|
Jul 1, 1990 |
5193 |
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