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    Compensation and Benefits Update Retirement Plans and Executive Compensation

    Article This article focuses on recent changes affecting qualified retirement plans and executive compensation
    Published on March 18, 2013

    Compensation Issues for Self-Employed S Corp. Owners

    Article This item discusses how reporting a higher wage can actually maximize long-term profits for the owner-employee of an S corporation.
    Published on May 21, 2010

    Compensation and Benefits Update Implementing the New Health Plan Laws

    Article This article focuses on guidance released and changes to the rules for group health plans as a result of the Patient Protection and Affordable Care Act.
    Published on September 24, 2014

    Reasonable Compensation for S Corporation Shareholder-Employees

    Article Two recent Tax Court opinions focusing on reasonable compensation for S corporation shareholder-employees provide important takeaways for owners and practitioners by addressing common issues surrounding distributions and loan repayments in the context of reasonable compensation
    Published on October 31, 2013

    Trustee Compensation Proceed with Caution

    Article This item illustrates the issues that can lead to litigation on trustee compensation
    Published on August 01, 2010

    S Corporation Reasonable Compensation

    Article A recent district court decision highlights the employment tax risks to S corporations that are found to have paid unreasonably low compensation to shareholder-employees while making distributions to the same individuals
    Published on July 20, 2011

    S Corporation Shareholder Compensation How Much Is Enough

    Article This article looks at recent court decisions regarding S corporation shareholder reasonable compensation that provide helpful guidance on how an adviser can determine what is reasonable compensation
    Published on April 20, 2012

    Supplemental Unemployment Compensation Benefits Not Subject to FICA

    Article The Sixth Circuit held that supplemental unemployment compensation benefit payments were not wages for FICA purposes and therefore not subject to FICA
    Published on October 31, 2012

    Additional Relief Under Sec. 409A Document Failure Correction Program

    Article The IRS issued further relief for nonqualified deferred compensation plans covered by Sec. 409A, expanding the types of plans eligible for relief. It also provides an additional method of correction and transition relief for certain plan document failures...
    Published on February 01, 2011

    Deductibility of Nonqualified Deferred Compensation in Mergers and Acquisitions

    Article ...Editor: Frank J. O'Connell, Jr., CPA, Esq Determining the tax treatment and timing of an employer corporation’s deduction for amounts paid under nonqualified deferred-compensation arrangements under Sec. 404 can be a daunting task, depending on the circum
    Published on April 19, 2010

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