Taxation of Compensation and Benefits (2023)

Author: David J. Cartano
Publisher: CCH U.S.
ISBN: 9780808059240
Published In: June 2023
Format: Paperback , 1368 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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Taxation of Compensation and Benefits brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.

Employee Compensation
Fringe Benefits
Accident and Health Plans
Automobile Expense
Voluntary Employees' Beneficiary Association
Cafeteria Plans
Family and Dependent Care Assistance
Life Insurance
Golden Parachute Payments
International Aspects of Compensation
Personal Service and Loan-Out Corporations
Stock Option Plans
Section 423 Employee Stock Purchase Plans
Restricted Stock
Other Stock Plans
Social Security and Medicare
Individual Retirement Accounts
Qualified employer Retirement Plans
Deferred Compensation
Tax-Deferred Annuities
Section 457 Plans

David J. Cartano graduated from the University of Washington, received a J.D. from Cornell University, and a Masters in Taxation from the University of Southern California. He is a partner in the Los Angeles law firm of Barton, Klugman & Oetting. He has been with the firm since 1976, where he works in all areas of domestic and international taxation. He is the author of several books and numerous articles.