TITLE

Using Deferred Comp For Pass-Throughs Is Big Tax Mistake

AUTHOR(S)
Getman, Terri
PUB. DATE
December 2000
SOURCE
National Underwriter / Life & Health Financial Services;12/11/2000, Vol. 104 Issue 50, p7
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Discusses issues concerning the creation of nonqualified deferred compensation plans for executives of pass-through businesses. Differences in the tax implications for pass-through businesses and C corporations; Reasons the pass-through structure is gaining popularity with small-to-medium sized businesses; Benefits of the plans for employees.
ACCESSION #
3898434

 

Related Articles

  • RECENT DEVELOPMENTS IN DEFERRED COMPENSATION. Stayton, John P.; Lesher, John L. // Business Horizons;Apr69, Vol. 12 Issue 2, p73 

    This article reports the findings resulting from a study of deferred compensation plans in 100 major companies. These arrangements have become popular as a way to reward the executive while providing him and the company with maximum tax advantage. The plans are evaluated in terms of their...

  • Compensation Plans: Bottom-Line Results. Chazen, Charles // Management Review;Nov75, Vol. 64 Issue 11, p19 

    Presents the criteria in the design of executive compensation plans. Deferred compensation plan; Impact on accounting period; Impact of stock options and restricted stocks.

  • Non-Qualified Deferred Compensation-In a Nut Shell. Olearcek, Patrick F. // Franchising World;Apr2001, Vol. 33 Issue 3, p48 

    Deals with non-qualified deferred compensation-salary continuation plan provided by employers to company executives. Hypothetical case of the application of deferred compensation; Advantages of deferred compensation to employers and employees; Factors to be considered before establishing any...

  • Motivation Pays. ORTEGA, RALPH R. // On Wall Street;Apr2015, Vol. 25 Issue 4, p6 

    An introduction to the journal is presented in which the editor discusses various topics featured in the issue including compensation plans in the wealth management industry, behavioral bonuses for executives, and deferred compensation.

  • Bonus round: Retain managers with compensation. Lyday, Larry; Leyden, Mark // Nation's Restaurant News;10/9/95, Vol. 29 Issue 39, p84 

    Opinion. Comments on deferred compensations plans for managers of restaurants in the United States. Demand for quality management; Move to equity and unit ownership.

  • Executive Deferred Compensation Balancing Responsibilities. Murphy, Rosemary // Financial Executive;Mar/Apr2003, Vol. 19 Issue 2, p66 

    The article discusses executive deferred compensation (EDC) plans. EDC arrangements allow executives to delay paying taxes on the amounts they elect to defer. General economic uncertainty helped contribute to a reduction in EDC deferrals during 2003. Firms that offer EDC plans need to balance...

  • "Top-hat' plans should be reserved for top group. Marathas, Peter // Employee Benefit News;Aug2003, Vol. 17 Issue 10, p11 

    Discusses issues concerning the administration of top-hat plans and nonqualified deferred compensation plans. Conditions which make such plans exempted from the requirements of the U.S. Employee Retirement Income Security Act; Definitional components of top-hat plans; Questions raised regarding...

  • Defer with Caution. Carnes, Gregory A. // CPA Journal;Oct2006, Vol. 76 Issue 10, p46 

    The article discusses how the new rules that govern nonqualified deferred-compensation (NQDC) plans create hazards for NQDC. NQDC plans have become an essential element of executive compensation during the last decade. NQDC plans are attractive because companies can provide substantial...

  • Planning Opportunities For Highly Paid Executives. Higgins, Barry // National Underwriter / Life & Health Financial Services;6/23/2003, Vol. 107 Issue 25, p4 

    Examines the role of life and health insurance agents in explaining non-qualified deferred compensation plans to executives in the U.S. Agents' understanding of the plans' terminology; Fundamental concept of the plans; Alliances with specialists. INSET: The Ideal NQ Deferred Comp Client.

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics