U.S. Master Compensation Tax Guide (2009)

The field of taxation of employee and executive compensation is complex, dynamic and ever-changing. CCH's U.S. Master Compensation Tax Guide unravels the complexity and explains in clear and concise language this critical area, providing practical and comprehensive guidance. The Guide covers the complicated compensation tax topic in a comprehensive yet practical, straightforward fashion that readers value and appreciate.

The U.S. Master Compensation Tax Guide fills a void left by other works on executive and employee compensation, which primarily cover qualified plans and deferred compensation, by covering all of the common forms of compensation including salary, bonuses, fringe benefits (e.g., health and accident plans and cafeteria plans), qualified deferred compensation (e.g., pensions and profit-sharing plans), and nonqualified deferred compensation (e.g., rabbi trusts and restricted stock plans).

The Guide is divided into five main sections:

1. Overview of Compensation Taxation
2. Current Compensation
3. Employee Fringe Benefits
4. Qualified Deferred Compensation
5. Nonqualified Deferred Compensation

The volume emphasizes the fundamental tax consequences and related practical considerations of each of the more common forms of executive and employee compensation. It is useful to any professionals who need a solid, working understanding of federal compensation tax rules in their practice and work. This resource can also be used effectively as a primary text or reference book for graduate-level compensation or employee benefits tax classes and similar courses in law schools and continuing professional education programs in CPA firms, law firms and industry.