Deferred Compensation

Analysis of the tax considerations of compensation planning for executives and employees of closely held corporations. The course includes types of plans, qualification and operation, participation, vesting, accrued benefits, nondiscrimination and Social Security integration, payment and taxation of benefits, plan termination, prohibited transactions, top-heavy rules, self-employed plans, individual retirement arrangements, reporting, and disclosure. It also includes stock option plans, deferred compensation arrangements, salary continuation plans, and golden parachutes.

Fall, Spring, Summer

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