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Browse Deferred compensation topic

Taxation subtopic


1-98 out of 98 article(s)
Title Author Type Date Words
Common mistakes in nonqualified deferred compensation plans. Heroux, Mark Oct 1, 2020 1521
Deferred compensation: the proposed sec.457(f) regulations and sec. 409A. Blankenship, Vorris J. Jun 1, 2017 9293
Correcting employee plan errors outside EPCRS. O'Malley, William P. Apr 1, 2017 1634
Complying with U.S. requirements for foreign pension plans. Vogel, Cassandra Nov 1, 2016 1591
Differences in treatment for nonqualified deferred compensation. Rice, Angeline Aug 1, 2016 1147
Current issues involving deferred compensation and employment taxes. Sutten, Stephen Oct 1, 2015 1416
Modifying or terminating nonqualified deferred compensation plans. Altieri, Mark P.; Forst, Arno May 1, 2013 4138
Sec. 402(b) and foreign pension plans. Almeras, Jon Mar 1, 2012 2989
Retiree tax planning for eligible retirement plans of tax-exempt entities. Blankenship, Vorris J. Jan 1, 2012 5734
Equity-based and nonqualified deferred compensation plans. Altieri, Mark P. Jul 1, 2011 4829
Sec. 409A update. Jones, Mary Mar 1, 2011 3475
Guidance on unforeseeable emergency distributions. Beavers, James A. Jan 1, 2011 907
Act provides temporary funding relief for pension plans. Nevius, Alistair M. Sep 1, 2010 329
Pensions get funding relief. Sep 1, 2010 1476
Deduction for bonuses deferred due to employment contingency. Chou, Yuan May 1, 2010 1411
Notice 2010-6: sec. 409A document failure correction program. Almeras, Jon Mar 1, 2010 3324
Current developments in employee benefits and pensions. Walker, Deborah; Neilio, Mark Nov 1, 2009 7186
Canadian salary deferral arrangement legislation. May 1, 2009 2799
Sec. 409A proposed regs. address income inclusion. Walker, Deborah; Neilio, Mark Mar 1, 2009 3624
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
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
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
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
Getting up to speed on the final regulations for deferred compensation. Misher, Norman J.; Kahen, David E. May 1, 2007 10436
Current developments. Wright, Kathleen J.D. Nov 1, 2006 4733
Defer with caution: new rules create hazards for nonqualified deferred compensation. Carnes, Gregory A. Oct 1, 2006 4790
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
New tax bill changes rules on non-qualified deferred comp plans: provisions should bring some certainty to the market. Postal, Arthur D. Oct 18, 2004 990
Guidelines on withholding from compensation payments incident to divorce. O'Driscoll, David Oct 1, 2004 871
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
Proposed legislation and nonqualified deferred compensation programs. Creech, Catherine L. Jan 1, 2004 2107
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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