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  • Deferred Compensation Not Deductible in Unpaid LAE
    ing rules for deferred compensation and benefits,17 Congress enacted a clarifying amendment to section ... L. 98-369, section 512(a) (1984). 15 Id. 16 Id. 17 Section 404(b)(2) provides that any plan providing ...

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    • Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
  • T3: TAXING TIMES Tidbits
    for arrange- ments entered into on or before Sept. 17, 2003, including Revenue Rulings 64-328 and 66-110 ... Many arrangements entered into on or before Sept. 17, 2003 took advantage of generous transition rules ...

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    • Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting