Detail Restorative Benefits and Equity-Based Performance Plans for Highly Compensated Executives   Oleh:  Rhines, Geoffrey M. ; Douglass, W. Andrew Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 4 (Oct. 2012), page 50-55. Topik: Labor Market; Executive Compensation; Deferred Compensation; Economic Recovery Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel As the US economy continues to work its way back from the recession and the jobs market gradually improves, companies should review their executive compensation arrangements, both in recruiting new hires and in keeping key executives from being lured to competitors. In addition, the loss of financial security experienced by many Americans from the recession may affect an employee's decision to retire or to work significantly longer to shore up retirement savings. Carve-out benefit plan designs are usually nonqualified deferred compensation (NQDC) arrangements, subject to the rules of Sec. 409A (rules for inclusion in income of deferred compensation under non-qualified plans). Such plans must be properly documented and then adhered to. An NQDC plan is any elective or non-elective plan, agreement, method, or arrangement between an employer and an employee to pay the employee compensation sometime in the future. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved