Taxation of Executive Compensation: Planning and Practice
Updated to reflect all the newest legislation (including thorough analysis of the new statutory limitations on the deductibility of executive compensation), this essential publication covers all the vital issues and creative planning opportunities of the field.
• Comprehensive approach to the full gamut of today's executive compensation
• All recent legislative, regulatory, and case law developments concerning top-heavy qualified plans, estate planning for the executive, fringe benefits, and more
• Issues of current compensation, such as structuring salary and bonus plans and the reasonableness of compensation
• Nonqualified deferred compensation arrangements
• 401(k) plans and ESOPs
• Pension, profit-sharing and other qualified employee benefit plans
• Qualified plan design, administration, and termination
• Life insurance and death benefits
• Effective estate planning from both a tax and a practical viewpoint
• Sample completed form appended to each chapter
First published in 1983.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
9th Cir additional Alternative Minimum Tax annual annuity apply assets beneficiary bonus cash change in control Chapter Commissioner Commr contract Corporation corporation’s Court covenant coverage death benefit deduction deemed defined benefit plan defined contribution plan determined discussed distribution election eligible employment agreement ERISA estate tax executive compensation executive’s exemption exercise expenses fair market value federal fund gift tax golden parachute gross income GroupTerm Life Insurance highly compensated employees incentive stock option income tax inter vivos trust interest investment IRC Section 409A LEXIS limitation loan Ltr Rul nondiscrimination nonqualified deferred compensation ownership paid participant participant’s PBGC pension plan percent period plan’s premiums profitsharing purchase qualified plan reasonable requirements restriction Rev Rul risk of forfeiture rollover rules Section 83 shareholder shares specified substantial risk Supp tax purposes termination termination of employment transfer Treas Reg trust vested