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 ...

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 ...

Discover the benefits and risks of deferred compensation life insurance plans, their types, and how to select the right plan ...

The race for talent – particularly management and leaders of critical functions – is a constant issue facing employers. This important lever is used by businesses to innovate and generate growth. The ...

When it was signed into law nearly two years ago, the American Jobs Creation Act of 2004 was described by tax specialists as the first major piece of tax-related legislation since the Internal Revenue ...

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 ...

Benjamin Harvey CFP®, CPWA®, ChFC®, CLU® Founder and Private Wealth Advisor, Summation Wealth Group To continue reading this content, please enable JavaScript in ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

Deferred compensation options for executives of tax-exempt entities are often misunderstood by those organizations who have not previously delved into them. Traditional tax-exempt organizations – ...

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 ...

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 ...