Employee Compensation and Benefits Tax Guide, 2014 Edition

May 2014 | Lassila, Dennis R.

Since the  publication of the first edition of this book in 2013, there have been a number of new statutory provisions, regulations, administrative rulings, and cases impacting the taxation of employee compensation and benefits.
The continuing legislative, administrative, and judicial activity in the compensation taxation field has increased the breadth and complexity of the field, as well as the need for awareness of the legal aspects and practical considerations. Likewise, the need for current and comprehensive guidance with respect to compensation tax rules has increased. Accordingly, this new book provides up-to-date coverage of the federal tax laws concerning executive and employee compensation and benefits. The Patient Protection and Affordable Care Act of 2010, The Small Business Jobs Act of 2010, The American Taxpayer Relief Act of 2012, and other recent tax laws and pertinent regulations, administrative rulings, and case law through April 2014 are incorporated throughout.
This book covers all the common forms of compensation that are provided to executives and other employees, including salary, bonuses, and other current compensation, employee fringe benefits (e.g., health and accident plans and cafeteria plans), qualified deferred compensation (e.g., pension plans and profit-sharing plans), and nonqualified deferred compensation (e.g., rabbi trusts and restricted stock plans).



  • Bob G. Kilpatrick


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