Pension Plans, Deferred Compensation & Executive Benefits |
From inside the book
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Page 92
... lump sum distribution of retirement benefits from qualified plans . The present capital gain tax on such a distribution would be replaced by an incoming - averaging device designed to prevent the devas- tating effect on income ...
... lump sum distribution of retirement benefits from qualified plans . The present capital gain tax on such a distribution would be replaced by an incoming - averaging device designed to prevent the devas- tating effect on income ...
Page 93
... lump - sum distribution tends to defeat the purpose of a retirement plan . There are many cases where a lump - sum distribution is advisable and consonant with the retirement program , as is recognized by the Cabinet Committee . An ...
... lump - sum distribution tends to defeat the purpose of a retirement plan . There are many cases where a lump - sum distribution is advisable and consonant with the retirement program , as is recognized by the Cabinet Committee . An ...
Page 95
... lump - sum dis- tributions , but in all cases of the distribution of employers ' securities . The reasons given in the Cabinet Report for the elimination of this special tax treatment of employers ' se- curities applies equally to the ...
... lump - sum dis- tributions , but in all cases of the distribution of employers ' securities . The reasons given in the Cabinet Report for the elimination of this special tax treatment of employers ' se- curities applies equally to the ...
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Common terms and phrases
17th Annual Tulane actuarial amendments amount Annual Tulane Tax annuity applied assets average beneficiary benefit plan Cabinet Committee capital gain cash constructive receipt corporate cost death benefits decedent deduction deferred compensation contract dividends earnings employee's employer contributions employment estate tax executive exempt fair market value forfeitable formula Fringe benefits fund gift tax gross estate incentive income tax increase integration limit interest Internal Revenue Code Internal Revenue Service investment lump-sum distribution Lurie Marital Deduction maximum ment Mimeograph 6641 nonforfeitable nonqualified old age ordinary income paid participants payments pension plan Philco ployee profit profit-sharing plans proposed qualified plan recommendation Regulation Report requirement restricted stock retirement benefits retirement plans Revenue Ruling salary Section sharing plan Social Security benefits Social Security taxes statute statutory stock bonus stock options survivor Tax Court tax treatment termination of employment tion Treasury trust Tulane Tax Institute vesting widow