MARC Bibliographic Record

LEADER02187cam a2200397 i 4500
001 991022215419102122
005 20171023092844.0
008 171019s2017 ilu b 001 0 eng c
020    $a9781634259736
020    $a1634259734
035    $a(OCoLC)1006744258
035    $a(OCoLC)on1006744258
035    $a(EXLNZ-01UWI_NETWORK)9912388464302121
040    $aUPM$beng$erda$cUPM$dUPM
042    $apcc
043    $an-us---
049    $aGZLA
050 _4 $aKF3509$b.G65 2017
100 1_ $aAspinwall, Marla J.,$eauthor.
245 10 $aTaxation and funding of nonqualified deferred compensation :$ba complete guide to design and implementation /$cMarla J. Aspinwall, Michael G. Goldstein.
250    $aThird edition.
260    $aChicago, Illinois :$bABA Section of Real Property, Trust & Estate Law,$c[2017]
300    $axxxi, 453 pages ;$c26 cm.
336    $atext$btxt$2rdacontent
337    $aunmediated$bn$2rdamedia
338    $avolume$bnc$2rdacarrier
490 1_ $aThe insurance counselor
500    $aAuthors' names in reverse order in previous edition.
504    $aIncludes bibliographical references and index.
505 0_ $aIntroduction to NQDC as a problem solver -- Tax consequences of NQDC for the employer -- Income tax consequences of NQDC for the employee -- NQDC and FICA and other payroll taxes -- Tax consequences of death benefits paid under NQDC plans -- ERISA and NQDC -- Employee risk : Rabbi trusts and other risk reduction devices -- "Informal funding" of NQDC plans -- Tax exempt organizations and NQDC planning -- Pass-through entities and NQDC plans -- State taxation : the source tax law -- NQDC in connection with other plans, split-dollar and 401(k) wrap plans -- The impact of NQDC on Social Security benefits -- Financial accounting and NQDC -- Securities laws and NQDC.
650 _0 $aDeferred compensation$xLaw and legislation$zUnited States.
650 _0 $aLife insurance$xLaw and legislation$zUnited States.
650 _0 $aDeferred compensation$xTaxation$xLaw and legislation$zUnited States.
700 1_ $aGoldstein, Michael G.,$eauthor.
710 2_ $aAmerican Bar Association.$bSection of Real Property, Trust, and Estate Law,$esponsoring body.
830 _0 $aInsurance counselor.

MMS IDs

Network: 9912388464302121
mms_mad_ids: 991022215419102122