News & Analysis as of

Financial Service Company’s Nonqualified Plan Found to be an ERISA Pension Plan

In Tolbert v. RBC Capital Markets (July 14, 2014), the U.S. Court of Appeals for the Fifth Circuit held that a deferred incentive compensation plan maintained by a financial services company for certain employees was an...more

California Doubling Of 20% Federal Tax Increase Under IRC Section 409A

Originally published in State Bar of California Taxation Section 2013 Sacramento Delegation in February 0f 2013. Executive Summary - Under Internal Revenue Code Section 409A (“Section 409A”), all amounts deferred...more

Union Friendly - Using Collectively Bargained Pension Plans to Maximize Pension Contributions for Closely Held Business Owners

Overview - In the “old days” business owners and employees were able to have good pension plans that did not depend upon the fate of the stock market, i.e. defined benefit plans. We have all heard the stories of New...more

A Pension for this Life (and the Next!) -- A Strategy for Maximizing Income Tax Deferral and Estate Tax Elimination for Qualified...

Overview - The Bush tax cuts are due to expire at the end of 2012- tomorrow. The top marginal income tax rate is scheduled to increase to 39.6 percent. Additionally taxpayers will face an additional tax of 3.8 percent on...more

Quebec Budget Forecasts Further Pension Reform

Last month, the Quebec government posted its budget for 2012-2013, which included a number of pension-related items. - Expert Committee: The committee tasked with studying Québec’s retirement system, chaired by Alban...more

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