{"product_id":"taxation-and-funding-of-nonqualified-marla-j-aspinwall-9781641059268","title":"Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation, Fourth Edition","description":"\u003cp\u003eThere are a variety of problems that can be addressed by nonqualified deferred compensation (\"NQDC\") arrangements. NQDC is essentially a compensation arrangement that provides for the payment of cash, property or benefits and does not come within one of the categories of deferred compensation arrangements which are \"qualified\" under applicable tax statutes.\u003c\/p\u003e \u003cp\u003eThis updated and expanded edition of \u003cem\u003eTaxation and Funding of Nonqualified Deferred Compensation\u003c\/em\u003e is a complete and current resource for using this extremely flexible planning device to best address your client's financial goals. Written by specialists in the field, this book defines the perspective of both the employee and employer in using this planning tool. The authors demonstrate how NQDC can provide solutions to complex compensation issues and provide up-to-date information on: \u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe ways that NQDC can be tailored to serve the needs of employers and employees, and the tax consequences for each\u003c\/li\u003e \u003cli\u003eDifferences in the timing of NQDC benefits under income tax and FICA rules\u003c\/li\u003e \u003cli\u003eHow NQDC arrangements can be structured to comply with Section 409A\u003c\/li\u003e \u003cli\u003eOpportunities to minimize potential estate and income taxes on death benefits paid under NQDC\u003c\/li\u003e \u003cli\u003eHow Section 457 of the IRC is applicable to NQDC arrangements for tax-exempt organizations and the unique burdens this puts on state and tax-exempt employers and their employees\u003c\/li\u003e \u003cli\u003eHow NQDC impacts social security benefits, and when the risk of forfeiture should be structured to lapse in order to avoid substantial reductions in these payments\u003c\/li\u003e \u003cli\u003eUsing NQDC with other plans, including split-dollar and 401(k) wrap plans\u003c\/li\u003e \u003cli\u003eIssues with financial accounting and securities laws, \u003cem\u003eand more\u003c\/em\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Marla J. Aspinwall, Megan Stombock, Michael Gerald Goldstein\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1641059265\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781641059268\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e American Bar Association\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 05\/02\/2022\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 457\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.81lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 10.10h x 6.90w x 1.20d","brand":"Marla J. Aspinwall","offers":[{"title":"Paperback","offer_id":44057178439935,"sku":"9781641059268","price":139.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_6d022726-e8b1-47c1-8194-314077cd45b4.jpg?v=1685045485","url":"https:\/\/www.whiterainbookhouse.com\/products\/taxation-and-funding-of-nonqualified-marla-j-aspinwall-9781641059268","provider":"WR Book House","version":"1.0","type":"link"}