Taxation of Compensation and Benefits (2019) (U.S.)
The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance.
Author: David J. Cartano
Brings together all areas of compensation and benefits law.
The first part discusses traditional compensation and benefits law, including
- fringe benefits,
- accident and health plans,
- cafeteria plans splitdollar life insurance,
- groupterm life insurance,
- golden parachute agreements,
- vacation pay,
- loans to employees,
- employee achievement awards,
- entertainment expenses,
- automobile expense deductions,
- withholding taxes.
The second part discusses stock compensation arrangements, including
- incentive stock option plans,
- nonqualified stock option plans,
- Section 423 employee stock purchase plans,
- restricted stock,
- phantom stock plans,
- employee stock ownership plans,
- stock appreciation rights.
The third part of the book discusses retirement plans, such as
- ERISA plans (including pension and profitsharing plans),
- nonqualified deferred compensations plans,
- individual retirement accounts,
- tax deferred annuities,
- section 457 plans.
- Social Security and Medicare benefits are also discussed.
April 26, 2019