Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation, Third Edition

    By Marla J Aspinwall and Michael Gerald Goldstein

    Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation, Third Edition

    Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation, Third Edition

    By Marla J Aspinwall and Michael Gerald Goldstein

    Understand and use deferred compensation plans for your clients. This expanded edition explains how NQDC offers solutions to complex compensation issues and provides information on key topics, defining the perspective of both the employee and employer in using this planning tool.

    Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation, Third Edition

    Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation, Third Edition

    Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation, Third Edition

    Understand and use deferred compensation plans for your clients. This expanded edition explains how NQDC offers solutions to complex compensation issues and provides information on key topics, defining the perspective of both the employee and employer in using this planning tool.

    $139
    NON-MEMBERS
    $139
    MEMBERS
    $119
    SECTION MEMBERS
    $139
    NON-MEMBERS
    $139
    MEMBERS
    $119
    SECTION MEMBERS
    *Additional discounts may apply at checkout

    Log In to view your rate

    Join now to receive additional discounts
    Join and Buy – NOW

    There are a variety of problems that can be addressed by nonqualified deferred compensation ("NQDC") arrangements. NQDC is essentially a compensation arrangement that provides for the payment of cash, property or benefits and does not come within one of the categories of deferred compensation arrangements which are "qualified" under applicable tax statutes.

    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, this book 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
    • Issues with financial accounting and securities laws, and more

    Product Details

    Author(s)

    Marla J Aspinwall, Michael Gerald Goldstein

    Sponsor(s)

    Section of Real Property, Trust and Estate Law

    Publisher(s)

    ABA Book Publishing

    ISBN

    9781634259736

    Page Count

    484

    Product Code

    5430988

    Trim Size

    7 x 10 Paperback

    Publication Date

    10/9/2017 12:00:00 AM

    ISBN

    9781634259743

    Page Count

    484

    Product Code

    5430988EBK

    Trim Size

    7 x 10

    Publication Date

    10/9/2017 12:00:00 AM

    You might also like

    Related On-Demand CLE

    Related Events