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Prepared for Distribution at
Recent IRS Constructive Receipt Ruling Applicable
Major Characteristics of NonQualified Plans
8 other sections not shown
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accounting accrual accrued actuarial agreement amortization annuity APB Opinion APBO apply award beneficiary benefit plans bonus book value call option cash class of stock Code Comm'r compensation cost compensation expense constructive receipt corporation court date of grant death benefits decedent decedent's deferred compensation arrangements deferred compensation plan determined distribution earnings EITF eligible employee employee's employment ERISA estate tax excess executive exercise price fair market value fair value FASB funded gift tax incentive stock option included income tax issued liability marital deduction market price measurement date non-qualified NQDCP number of shares paid paragraph payable payments pension expense pension plan plan assets prior service cost private letter rulings purchase purposes qualified plan rabbi trust recognized restricted stock result retirement rules Section SFAS No 87 shareholder taxable taxpayer termination termination of employment transfer Treas unfunded vesting