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
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
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
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
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
AICPA News Update Vol. 14 No. 28
CFO Total Compensation Will Show a Substantial Improvement in 2011
Published on July 12, 2011
Volunteer Board President Responsible Person for Payroll Taxes
Taxpayer who served (without compensation) as the president of a daycare center was responsible person under Sec. 6672
Published on April 19, 2010
Deductibility of Nonqualified Deferred Compensation in Mergers and Acquisitions
...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
Subsequent Deferral Elections May Bring Surprises Under Sec. 409A
Nonqualified deferred compensation must comply with a vast set of new rules for nonqualified plans
Published on January 28, 2011
Accounting for Bonus Compensation Under the Final Corporate Estimated Tax Regs.
Treasury issued final corporate estimated tax regulations under Sec. 6655 that establish a comprehensive set of rules for corporations using the annualized income installment method.
Published on May 18, 2010
Equity-Based and Nonqualified Deferred Compensation Plans
This article provides an overview of the federal income taxation rules governing equity-based compensation plans as well as nonqualified deferred compensation plans
Published on October 04, 2011