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Taxation and funding of nonqualified deferred compensation : a complete guide to design and implementation
- Author / Creator
- Available as
- Physical
Details
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- Creator
- Marla J. Aspinwall, Michael G. Goldstein, Megan A. Stombock
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Fourth edition
- Chicago, Illinois : American Bar Association, Real Property, Trust and Estate Law Section, [2021]
- Series
- Physical Details
-
- xxix, 427 pages ; 26 cm
- ISBNs
- 9781641059268, 1641059265
- OCLC
- on1261274921
- Includes bibliographical references and index.
- Introduction 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 financing" 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 -- The impact of NQDC on Social Security benefits -- Financial accounting -- Securities laws and NQDC