Taxation of Retirement Plans and Deferred Compensation | T4121

Taxation of Retirement Plans and Deferred Compensation introduces students to issues related to retirement savings plans available to employers and taxpayers, including vesting requirements, top-heavy plans, and the taxation of plan contributions and distributions. The course also addresses non-qualified deferred compensation governed by § 409A, including, traditional non-qualified deferred compensation plan designs, executive compensation programs (e.g., equity compensation arrangements and types of non-qualified trusts established for the benefit of executives), common § 409A errors and correction, tax and accounting implications, and the “special timing rule” for FICA taxes.

Prerequisites: N/A
Credit Hours: 2
ULW: This course does not satisfy the Upper Level Writing requirement (ULW)


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