Taxation of Compensation and Benefits (2023)

Taxation › U.S.

Taxation of Compensation and Benefits (2023)

By David J. Cartano
CCH U.S. June 2023

Specifications

ISBN-13
9780808059240
Publisher
CCH U.S.
Publication
June 2023
Format
Paperback , 1368 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

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.

Table of Contents

  • 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

About the Author

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.

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