Deferred Compensation

Authored by Jennifer Kowal
About this Course
Topics covered include: Section 409A's penalty provisions affecting deferred compensation; Section 162(m) and section 280G; SEC rules applying to executive compensation, including pay ratio, say on pay, and pay for performance; Tax consequences of compensation based life insurance policies and annuities; Tax consequences of various perquisites. Upon completing this course, you should be able to: Identify situations where IRC rules may limit or disallow deduction of executive compensation payments; Describe situations in which penalty taxes may apply to payments received by executives; Differentiate pay ratio and pay for performance rules; Recognize key elements of annual executive compensation; Differentiate compensation with respect to executive compensation; Recognize examples of appreciation only award; Identify correct statements with respect to private companies; Identify characteristics of the constructive receipt docrtine; Describe Section 409A; Recognize exempt types of compensation requirements under Section 409A; Identify characteristics of fabricating with respect to the concept of backdating; Identify referenced tax provisions ties the employer deduction to the timing of the employee's income inclusion; Differentiate Congressional acts and how they apply; Recognize correct statements regarding interests in partnerships and LLCs; Identify fringe benefits and how they apply to client scenarios; Identify equity-based award gives the right to purchase stock on a specified date; Recognize what percent of large CEO pay is represented by stock awards, according to HBR; Identify one of the two exceptions which may accelerate compensation in the case of deferred compensation; Differentiate Code Sections in relation to deferred compensation; Recognize the requirements of backdating.
$ 112.00
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NASBA Field of Study
Taxes
Level
Basic
CPE Credits
4.0
Prerequisites
None
Last Updated
10/02/2018
14687