While February is usually the month for valentines and candy conversation hearts, I hope you will use this month to give a little love and attention to one of the often overlooked other taxes applied ...

We know offering a robust retirement plan helps attract and retain in-demand executives, reduce turnover expenses, and boost the bottom line. But far from being table stakes, your retirement offering ...

Last week, we looked at employment agreements and planning for issues in executive employment agreements. One interesting aspect of employment agreements is that they can generate many different legal ...

Under the economic benefit income tax theory, an employee is taxed when the employee receives something other than cash that has a determinable, present economic value. The danger, in the nonqualified ...

An employer cannot use the Employee Retirement Income Security Act’s provisions to terminate benefit payments under a deferred compensation agreement. The U.S. District Court for the Eastern District ...

When companies withhold a portion of an employee's pay until a specified date, usually after the employee retires, that withheld portion is termed deferred compensation. Businesses provide deferred ...

Salary deferral decisions for next year are impacted by the IRS’ 2026 contribution limit for qualified retirement plans and ...

I am responding to your inquiry dated March 8, 2017, on behalf of your constituent, -----. ----- raised questions about Federal Insurance Contributions Act (FICA) taxes imposed on his nonqualified ...

* Salary includes separation payments, such as deferred compensation and accrued vacation time. † Bonus pay includes value of all bonuses for which executives qualified during 2007-8. Some bonus ...

Please Note: Blog posts are not selected, edited or screened by Seeking Alpha editors. The White Law Group continues to investigate recovery options for those Merrill Lynch former employees that were ...