Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing firstname.lastname@example.org; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
This updated and expanded edition of Taxation and Funding of Nonqualified Deferred Compensation is a complete and current resource for using this extremely flexible planning device to best address your client's financial goals. Written by specialists in the field, Taxation and Funding of Nonqualified Deferred Compensation defines the perspective of both the employee and employer in using this planning tool. The authors demonstrate how NQDC can provide solutions to complex compensation issues and provide up-to-date information on:
•The ways that NQDC can be tailored to serve the needs of employers and employees, and the tax consequences for each;
•Differences in the timing of NQDC benefits under income tax and FICA rules;
•How NQDC arrangements can be structured to comply with new tax rules under Section 409A;
•Opportunities to minimize potential estate and income taxes on death benefits paid under NQDC;
•How Section 457 of the IRC is applicable to NQDC arrangements for tax-exempt organizations and the unique burdens this puts on state and tax-exempt employers and their employees;
•How NQDC impacts social security benefits, and when the risk of forfeiture should be structured to lapse in order to avoid substantial reductions in these payments;
•Using NQDC with other plans, including split-dollar and 401(k) wrap plans; and
•Issues with financial accounting and securities laws.
eBooks, CDs, downloadable content, and software purchases are non-cancellable, 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.