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. No other book, at any price, covers the compensation tax topic in such a comprehensive yet clear, concise guidebook fashion. This Fourth Edition covers and reflects hundreds of new developments -- regulations, cases, rulings, and law changes -- since publication of the last edition. Major statutory changes made the Job Creation and Worker Assistance Act of 2002, the Sarbanes Oxely Act of 2002, and the Jobs and Growth Tax Relief and Reconciliation Act of 2003 are reflected throughout. New developments in split dollar insurance, required minimum distributions, and IRAs receive special attention. Additional explanation of health reimbursement arrangements, SESOPs, phased retirement plans, and cash balance plans are also featured in this edition. 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

U.S. Master Compensation Tax Guide (Fourth Edition)

CPA Dennis R. Lassila, Ph.D.

Cch Group

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Books by CPA Dennis R. Lassila, Ph.D.

See the best price to sell, buy, or rent books by CPA Dennis R. Lassila, Ph.D.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

U.S. Master Compensation Tax Guide (Fourth Edition)