Detail Keep Executives Happy   Oleh:  Boma, John C. ; Rosenbaum, Michael D. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 185 no. 2 (1998), page 47-51. Topik: EXECUTIVES; executives; happy Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel When 401(k) plans were introduced in 1984, most executives took full advantage of the opportunity to defer current income (then taxed at marginal rates of over 50 %) into the future, usually until retirement, when tax rates were expected to be much lower. These plans were important investment opportunities because executives could invest a significant amount of income on a pretax basis. However, since their introduction, Congress almost on an annual basis has passed laws to reduce the amount of 401 (k) and other qualified plan benefits (profit sharing, money purchase pension, defined benefit) that companies can provide to highly compensated and midlevel executives. As a result of those legislative changes, qualified plans, while still attractive, are only a starting point in successful executive retirement benefit planning. Non qualified deferred compensation plans often are the benefit of choice to supplement qualified plan benefits. Regulations issued by the Department of Labor, the Internal Revenue Service and the Securities and Exchange Commission as well as several high - profile court cases have had a significant impact on the design, taxation and structure of nonqualified plans. As a result of these developments, many employers have unwittingly put their non qualified plans in danger of incurring undesired tax and legal consequences. To help ensure compliance with the applicable rules, CPAsboth inside and outside a companymust assume an increasing responsibility for the design, development and oversight of nonqualified retirement plans. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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