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    Retiree Tax Planning for Eligible Retirement Plans of Tax-Exempt Entities

    Article Most types of tax-exempt entities may establish unfunded eligible deferred compensation plans under Sec. 457, sometimes called “top-hat” plans because they are designed for members of management and highly...
    Published on August 24, 2012

    Retiree Tax Planning for Eligible Retirement Plans of Tax-Exempt Entities

    Article Most types of tax-exempt entities may establish unfunded eligible deferred compensation plans under Sec. 457, sometimes called “top-hat” plans because they are designed for members of management and highly...
    Published on August 24, 2012

    Tax Treatment When Employees Surrender Paid Time Off to Benefit Others

    Article There are various types of PTO donation and leave-sharing programs, not all of which are disaster-related. The tax treatment to the donating employee differs based on the type of program
    Published on September 29, 2014

    Tax Treatment When Employees Surrender Paid Time Off to Benefit Others

    Article There are various types of PTO donation and leave-sharing programs, not all of which are disaster-related. The tax treatment to the donating employee differs based on the type of program
    Published on September 29, 2014

    Estimating the Basis of Stock Acquired in a Type B Reorg.

    Article This item discusses issues addressed by Rev. Proc. 2011-35, which answers many questions and concerns regarding type B reorganizations
    Published on January 13, 2012

    Estimating the Basis of Stock Acquired in a Type B Reorg.

    Article This item discusses issues addressed by Rev. Proc. 2011-35, which answers many questions and concerns regarding type B reorganizations
    Published on January 13, 2012

    Retiree Tax Planning With Qualified Longevity Annuity Contracts

    Article The IRS recently issued regulations authorizing a new type of annuity contract for certain tax-favored retirement plans and IRAs: Qualified longevity annuity contracts
    Published on October 31, 2014

    U.S. Withholding Tax Requirements on Payments to Nonresidents and Foreign Entities

    Article This item provides an overview of the types of income subject to U.S. withholding tax and related U.S. information reporting requirements
    Published on April 01, 2013

    Prop. Regs. Expand Options for Private Foundations in Grant-Making Process

    Article The IRS proposed expanding the types of tax professionals on which private foundations may rely when making good-faith determinations as to the public charity status of foreign grantees
    Published on September 24, 2014

    Retiree Tax Planning With Qualified Longevity Annuity Contracts

    Article The IRS recently issued regulations authorizing a new type of annuity contract for certain tax-favored retirement plans and IRAs: Qualified longevity annuity contracts
    Published on October 31, 2014

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