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Adding Compensation and YearsofService Factors
Incentive Stock Options 27
actual deferral percentage allocating contributions allocation formula alternative minimum tax amount apply basis becomes substantially vested beneficiaries cafeteria plan capital gain cash or deferred contributions or benefits cost of group-term December 31 deferred arrangement discriminate in favor discriminatory employee or independent employee's employer contributions excess failed of qualification fair market value favor of employees favor of officers fringe benefits gross income group-term life insurance higher paid employees highly compensated employees incentive stock option includable in gross independent contractor key employees lapse restrictions lump-sum distribution money purchase plan nondiscrimination requirements nonforfeitable nontaxable benefits ordinary income pension plan percent of compensation periods of service profit-sharing or stock profit-sharing plan prohibited discrimination property becomes substantially qualified cash qualified plan restricted stock result in prohibited rules shareholders sharing plan special 10-year averaging stock bonus plan subject to tax Tax Reform Act tax treatment taxable thrift plan years-of-service factor