As part of our ongoing series on tax issues for accounting firms, this article provides information on retirement or deferred compensation arrangements, the related rules of Section 409A of the Internal Revenue Code, and how...more
10/12/2023
/ Deferred Compensation ,
Executive Compensation ,
General-Business ,
Internal Revenue Code (IRC) ,
IRS ,
Partnerships ,
Private Equity ,
Retirement ,
Retirement Funds ,
S-Corporation ,
Section 409A ,
Self Employed
As part of our ongoing partnership agreement series, in this article, we discuss how accounting firms can address retirement in firm partnership agreements.
Note: References to “partnership agreements” in this article...more
6/2/2022
/ Accounting ,
Buy-Out Agreements ,
Early Retirement ,
Governance Standards ,
Life Insurance ,
Notice Requirements ,
Partnership Agreements ,
Restrictive Covenants ,
Retirement ,
Retirement Funds ,
Retirement Plan ,
Transitional Arrangements