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Deferred Compensation › Bonuses

Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +
Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of stock options or severance payments.  less -
Stark & Stark

Understanding the Various Types of Executive Deferred Compensation

Stark & Stark on

The “Nuts and Bolts” of a divorce includes understanding the income and assets of each spouse. When one party is a highly paid executive, income is often more than simply a salary that is reported on a W-2. It is important...more

Manatt, Phelps & Phillips, LLP

409A Issues in Executive Compensation Contracts and Employment Agreements

Manatt, Phelps & Phillips, LLP on

Section 409A of the Internal Revenue Code of 1986, as amended (409A), was enacted into law in 2004 to impose statutory requirements on “nonqualified deferred compensation plans, programs or arrangements” (collectively...more

Holland & Hart - The Benefits Dial

Romeo Finds a Streetlight, Steps Out of the Shade, and Says Something Like, LLC Compensation, How About It?

Holland & Hart - The Benefits Dial on

On a frequent question of how to structure incentives for LLC entities, we find that many of our clients decide to use profits interests for only a few key employees (making them partners subject to partnership taxation) and...more

Verrill

Reporting Deferred Compensation on Form 990

Verrill on

Tax-exempt organizations often provide deferred compensation to their officers, key employees, and most highly compensated employees. Like current compensation payable to such employees, deferred compensation must be reported...more

Gerald Nowotny - Law Office of Gerald R....

WHERE HAVE YOU GONE, CHIP HILTON?

Gerald Nowotny - Law Office of Gerald R.... on

Using a Combination of Deferred Compensation and Loan Method Split Dollar in Tax Planning for Professional Sport Signing Bonuses...more

Gerald Nowotny - Law Office of Gerald R....

WHERE HAVE YOU GONE, CHIP HILTON? Using a Combination of Deferred Compensation and Loan Method Split Dollar in Tax Planning for...

Gerald Nowotny - Law Office of Gerald R.... on

This article focuses on tax planning for professional athletes who receive substantial one-time signing bonuses. The sad reality is that most professional athletes will never have another opportunity to earn that level of...more

Gerald Nowotny - Law Office of Gerald R....

WHERE HAVE YOU GONE, CHIP HILTON?

Gerald Nowotny - Law Office of Gerald R.... on

Nowotny on Death and Taxes, episode #21 Where Have You Gone, Chip Hilton, speaks to using a combination of deferred compensation and Loan Method Split Dollar in tax planning for professional sport athletes and their signing...more

Lowenstein Sandler LLP

COVID-19: Focus on Executive Compensation

Lowenstein Sandler LLP on

The impact of the COVID-19 pandemic on the business community is unprecedented. Every company and executive is questioning the effects the disease will have on their business, employees, customers, and local and global...more

Holland & Hart - The Benefits Dial

Walk this way…to avoid the pitfalls of ERISA

Holland & Hart - The Benefits Dial on

Companies implement bonus plans to meet a variety of business objectives: retention, specific company business goals, change of control, and others. In designing bonus plans, there are a variety of legal fields that must be...more

Miles & Stockbridge P.C.

Top Ten Benefit and Compensation Issues in Employment & Separation Agreements

Miles & Stockbridge P.C. on

When a company negotiates either an employment agreement or separation agreement with an employee, the employee benefits offered are typically a large piece of the total package. However, the terms of these types of...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

ConAgra lawsuit shows problems with being a fiduciary

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

A former participant of ConAgra’s 401(k) plan filed a lawsuit against the company, alleging they failed to adhere to the definitions of compensation and permissible contribution stated in plan documents. It stems from the...more

Carlton Fields

Retirement Plans Can Solve The Million-Dollar Problem For Entities At Risk Of Excise Taxes On Compensation

Carlton Fields on

All entities, including governmental entities, are now potentially liable for penalties due to overpaying employees....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Bonus can cost you more than one way

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

When I first started working as an ERISA attorney in September 1998, I was pleasantly surprised when my boss Harvey Berman gave me a $300 bonus that December for the Holidays. That was the last bonus I ever got as an...more

Miles & Stockbridge P.C.

Disclaimer in Top-Hat Plan Could Save Millions for Employer

Miles & Stockbridge P.C. on

Do you have a top-hat plan? That’s a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees...more

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