Taxation and Funding of Nonqualified Deferred Compensation
- Publisher:
- American Bar Association
- Publication date:
- 2012-01-01
- Authors:
-
Marla J. Aspinwall
Michael G. Goldstein - ISBN:
- 978-1-61438-612-4
Index
- Dedication
- About the Authors and Contributors
- 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 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
- Table of cases