Taxation of Executive Compensation: Planning and Practice

Covers the tax treatment of salaries and bonuses, pension and profit-sharing plans, 401(k) plans and ESOPs, life insurance and death benefits, etc.

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ISBN: 9780820514512
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ISBN: 9781579117238
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ISBN: 9781579117238
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Product description

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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

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Table of contents

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