Taxation of Executive Compensation

Taxation of Executive Compensation PDF Author: Harvey L. Frutkin
Publisher: LexisNexis
ISBN: 9780820514512
Category : Executives
Languages : en
Pages : 0

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Taxation of Executive Compensation

Taxation of Executive Compensation PDF Author: Harvey L. Frutkin
Publisher: LexisNexis
ISBN: 9780820514512
Category : Executives
Languages : en
Pages : 0

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U.S. Master Compensation Tax Guide (2008)

U.S. Master Compensation Tax Guide (2008) PDF Author: Dennis R. Lassila
Publisher: CCH
ISBN: 9780808092049
Category : Business & Economics
Languages : en
Pages : 1120

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Book Description
The field of taxation of employee and executive compensation is complex, dynamic and ever-changing. CCH's U.S. Master Compensation Tax Guide unravels the complexity and explains in clear and concise language this critical area, providing practical and comprehensive guidance. The Guide covers the complicated compensation tax topic in a comprehensive yet practical, straightforward fashion that readers value and appreciate. The U.S. Master Compensation Tax Guide fills a void left by other works on executive and employee compensation, which primarily cover qualified plans and deferred compensation, by covering all of the common forms of compensation including salary, bonuses, fringe benefits (e.g., health and accident plans and cafeteria plans), qualified deferred compensation (e.g., pensions and profit-sharing plans), and nonqualified deferred compensation (e.g., rabbi trusts and restricted stock plans).

Summary of Testimony on Deferred Executive Compensation

Summary of Testimony on Deferred Executive Compensation PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 1388

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Personnel Protection: Executive Compensation and Fringe Benefits

Personnel Protection: Executive Compensation and Fringe Benefits PDF Author: Jerome Miller
Publisher: Elsevier
ISBN: 0124172407
Category : Business & Economics
Languages : en
Pages : 10

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Book Description
According to IRS code, any property or service that an executive receives in lieu of or in addition to regular taxable wages is a fringe benefit that may be subject to taxation. There are exceptions to this rule, however, which may include security services provided. In Personnel Protection: Executive Compensation and Fringe Benefits, the factors necessary to exclude security-related expenses from the executive’s taxable gross income are defined, and the benefits to both the executive and the company are discussed. This eight-minute video presentation of narrated slides is one of 11 modules in the Personnel Protection presentation series, which is designed for companies considering an executive security program or for companies with an executive security program already in place. Each presentation in the series is narrated by Jerome Miller, formerly a commander in the Detroit Police Department and senior manager of international and special security operations at Chrysler Corporation, and Radford Jones, formerly manager of global security and fire protection at Ford Motor Company after 20 years with the U.S. Secret Service. Other topics in this series include concepts of executive security; advance procedures; the executive threat assessment profile; the selection of executive security personnel; kidnapping issues and guidelines; security procedures for residences; and worksite, aircraft, and vehicle operations. Personnel Protection: Executive Compensation and Fringe Benefits is a part of Elsevier’s Security Executive Council Risk Management Portfolio, a collection of real world solutions and "how-to" guidelines that equip executives, practitioners, and educators with proven information for successful security and risk management programs. The eight-minute, visual PowerPoint presentation with audio narration format is excellent for group learning Covers the specific section of the IRS code that defines "fringe benefits" and explains how it impacts the executive’s compensation when security services are provided Describes the features of a protection program that allow for the exclusion of these services from the executive’s taxable gross income

Taxation of Deferred Employee and Executive Compensation

Taxation of Deferred Employee and Executive Compensation PDF Author: Henry Sellin
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 744

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U. S. Master Compensation Tax Guide

U. S. Master Compensation Tax Guide PDF Author: Dennis R. Lassila
Publisher:
ISBN: 9780808010333
Category : Deferred compensation
Languages : en
Pages : 840

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Book Description
"Explains in clear and concise language the field of taxation of employee and executive compensation, providing practical and comprehensive guidance."

Pay Without Performance

Pay Without Performance PDF Author: Lucian A. Bebchuk
Publisher: Harvard University Press
ISBN: 9780674020634
Category : Business & Economics
Languages : en
Pages : 308

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Book Description
The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.

Tax Aspects of Executives' Compensation

Tax Aspects of Executives' Compensation PDF Author: Brady O. Bryson
Publisher:
ISBN:
Category : Executives
Languages : en
Pages : 90

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The Effect of Tax Policy on Executive and Worker Compensation

The Effect of Tax Policy on Executive and Worker Compensation PDF Author: Tax Institute
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 92

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Effects of Taxation

Effects of Taxation PDF Author: Thomas Henry Sanders
Publisher:
ISBN:
Category : Executives
Languages : en
Pages : 256

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