Federal Taxation of Employee Compensation provides comprehensive descriptions and discussion of the relevant income tax rules that affect:
- Deferred compensation arrangements
- Employee stock options
- Employee fringe benefits other than deferred compensation and stock options
- Employer deductions for employee compensation
With Federal Taxation of Employee Compensation, you'll stay up-to-date on the latest developments such as:
- New Treasury regulations dealing with the taxation of split-dollar life insurance arrangements
- Employee fringe benefits that receive favorable tax treatment
- Golden parachute payment penalties