Accounting for Life Insurance and Its Use in Non-qualified Deferred Compensation Plans PDF Download
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Author: Paul M. Fischer
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 23
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Book Description
Author: Paul M. Fischer
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 23
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Book Description
Author: Marla J. Aspinwall
Publisher:
ISBN: 9781641059275
Category : Deferred compensation
Languages : en
Pages :
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Book Description
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 eachDifferences in the timing of NQDC benefits under income tax and FICA rulesHow NQDC arrangements can be structured to comply with Section 409AOpportunities to minimize potential estate and income taxes on death benefits paid under NQDCHow 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 employeesHow NQDC impacts social security benefits, and when the risk of forfeiture should be structured to lapse in order to avoid substantial reductions in these paymentsUsing NQDC with other plans, including split-dollar and 401(k) wrap plansIssues with financial accounting and securities laws, and more
Author: Stephan R. Leimberg
Publisher: Longman Financial Services Publishing
ISBN: 9780884628347
Category : Business & Economics
Languages : en
Pages : 282
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Book Description
Contents: An Overview of Deferred Compensation; Marketing Strategies; Legal Tax Strategies; Appendix; Index. This comprehensive guide spells out opportunities as well as legal and tax ramifications for financial pros offering deferred compensation plans to corporations and organizations. 15 charts/graphs.
Author: Michael G. Goldstein
Publisher: Section of Real Property Probate & Trust Law
ISBN:
Category : Business & Economics
Languages : en
Pages : 360
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Author: Lawrence Brody
Publisher:
ISBN: 9781558717060
Category : Executives
Languages : en
Pages :
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Book Description
"... discusses how to use life insurance contracts to provide compensation and benefits for employees, especially, after the enactment of [section] 409A. To assist practitioners with life insurance plans, this portfolio provides a primer on life insurance features and taxation, including an overview of the most common types of life insurance contracts and riders, and shows how these insurance products are frequently used in executive compensation. It also discusses group-term carve-out and group permanent plans, corporate-owned life insurance (COLI) and bank-owned life insurance (BOLI), executive legacy programs and business-owned investment insurance plans. It gives more extended treatment to bonus life insurance (including restricted access bonus plans), split-dollar life insurance, and to unsecured "promise-to-pay" nonqualified deferred compensation plans (including death-benefit-only plans) which use life insurance contracts primarily as the financing mechanism. Special design issues and problems are highlighted for each technique. All discussions consider the impact or potential impact of the application of [section] 409A to the compensatory arrangement."
Author: Bruce J. McNeil
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 296
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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 104
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Author: Gary S. Lesser
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1650
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Book Description
You willl find the answer to every question that may arise regarding life insurance and how it relates to qualified plans and estate planning in Life Insurance Answer Book . This easy-to-use resource guides you expertly through all aspects of life insurance from design and structure to implementation and administration. Rules and regulations are also clearly outlined to ensure that you're complying with the applicable federal and state requirements. More than 1000 questions are thoroughly explained, covering such topics as: Legal requirements of insurance Life insurance as it relates to qualified plans Fiduciary responsibilities of employers, trustees, and administrators Regulations governing insurance contracts Department of Labor and IRS disclosure and reporting guidelines Records retention Life insurance as it relates to estate planning and other benefits and more!
Author: Henry A. Smith
Publisher: Aspen Law & Business
ISBN: 9780735505032
Category : Business & Economics
Languages : en
Pages : 700
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Book Description
This vital question-and-answer reference is essential for professionals who advise, plan, fund, or administer nonqualified deferred compensation plans. You'll appreciate the ready-to-use information on: Top hat plans -- Excess benefit plans -- Rabbi trusts -- Secular trusts -- Split dollar life insurance -- Corporate-owned life insurance -- Stock plans -- Taxes that apply to nonqualified deferred compensation plans. Plus, you'll find thorough coverage of such hot topics as multiple employer 419 trusts, the new untapped Medicare wage base, the new deduction limit on executive pay, funding techniques for unfunded plans, Form 990 disclosure requirements, analysis of Albertson's v. Commissioner and Balch v. Commissioner, and much more.
Author:
Publisher:
ISBN:
Category : Annuities
Languages : en
Pages : 32
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Book Description
