Compensation and Benefits Update Retirement Plans and Executive Compensation
This article focuses on recent changes affecting qualified retirement plans and executive compensation
Published on March 18, 2013
Compensation and Benefits Update Implementing the New Health Plan Laws
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 November 30, 2012
Compensation Issues for Self-Employed S Corp. Owners
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
Reasonable Compensation for S Corporation Shareholder-Employees
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
This item illustrates the issues that can lead to litigation on trustee compensation
Published on August 01, 2010
Linking Employee Performance, Compensation and Accounting Firm Performance
In the past decade the Sarbanes Oxley Act enhanced demand for accounting services. Employees' performance may not have received the attention it warranted. In the current economic malaise and with the winding down of the Sarbanes-Oxley boom firms need to re-focus on incentives and the linkage between performance and rewards.
Published on March 21, 2011
S Corporation Reasonable Compensation
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
Additional Relief Under Sec. 409A Document Failure Correction Program
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
S Corporation Shareholder Compensation How Much Is Enough
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
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