Taxation of Executive Compensation: Planning and Practice

Author: Harvey Frutkin (Author)
Covers the tax treatment of salaries and bonuses, pension and profit-sharing plans, 401(k) plans and ESOPs, life insurance and death benefits, etc.
Product Format Details Qty
Print Book
$2,864.00
In Stock ISBN: 9780820514512

View a sample of this title using the ReadNow feature

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

eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.

Chapter 1:  Elements of the Current Compensation Program
Chapter 1A:  Negotiating and Drafting Executive Employment Agreements
Chapter 2:  Nonqualified Deferred Compensation Arrangements
Chapter 3:  Compensating the Executive With Shares of the Employer’s Stock
Chapter 4:  The Unique Benefits of Qualified Pension and Profit-Sharing Plans
Chapter 5:  Qualified Plan Contributions and Benefits
Chapter 6:  ESOPS and Section 401(k) Plans
Chapter 7:  Qualified Plan Design, Administration and Termination
Chapter 8:  Life Insurance and Death Benefits in the Context of Executive Compensation
Chapter 9:  The Rudiments of Estate Planning for the Executive
Chapter 10:  Coping With the Alternative Minimum Tax on Individuals

Featured Authors