Executive and Deferred Compensation Arrangements

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 3.00
  • Credit Type(s)
    • Specialized Knowledge - Technical (3.00)
  • Prerequisites
    • Basic knowledge of the areas of personal financial planning (PFP).

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Specialized Knowledge
  • Message
    • When & Where You Want

Description

Explains the various types of employment agreements and compensation arrangements, as well as their income tax implications on your clients.

Objectives

  • In this course, you will learn to do the following:
  • Identify the form in which executive compensation is most often paid.
  • Recognize a contractual offer to a departing executive.
  • Determine when a restricted executive bonus arrangement is indicated.
  • Select the correct method of split-dollar life insurance, based on facts and circumstances.
  • Recognize a restricted stock agreement.
  • Recall the differences between a qualified deferred compensation plan and a nonqualified deferred compensation plan.
  • Recognize elements of a salary continuation plan.

Highlights

  • Executive Compensation Plans
  • Contracts
  • Severance
  • Equity Compensation Plans
  • Provisions
  • Difference from qualified compensation
  • Strategies
  • Distributions
  • Taxation
  • Integration with PFP

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