Running bonuses through SEPs. (simplified employee pensions): An article from: The Tax Adviser

Running bonuses through SEPs. (simplified employee pensions): An article from: The Tax Adviser Review

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1994. The length of the article is 447 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Employers can use simplified employee pensions (SEPs) to avoid paying FICA taxes on employee bonuses and distributing the contributions to the SEPs immediately. Early distributions from the SEPs are subject to a 10% early withdrawal penalty for employees under 59 1/2 years old, but for most employees the penalty will be a smaller percentage than withholding taxes would have been. SEPs would also allow employees to maintain tax deferral of their bonuses, and the employer could deduct contributions not paid out by year's end.

Citation Details
Title: Running bonuses through SEPs. (simplified employee pensions)
Author: John M. Peterson
Publication:The Tax Adviser (Magazine/Journal)
Date: August 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n8 Page: 487(2)

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Aug 29, 2011 18:55:21

Electing to accelerate AMT and research credits in lieu of bonus depreciation.(alternative minimum tax): An article from: The Tax Adviser

Electing to accelerate AMT and research credits in lieu of bonus depreciation.(alternative minimum tax): An article from: The Tax Adviser Review

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on November 1, 2009. The length of the article is 1402 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

Citation Details
Title: Electing to accelerate AMT and research credits in lieu of bonus depreciation.(alternative minimum tax)
Author: Anne Chang
Publication:The Tax Adviser (Magazine/Journal)
Date: November 1, 2009
Publisher: American Institute of CPA's
Volume: 40 Issue: 11 Page: 735(3)

Distributed by Gale, a part of Cengage Learning

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Aug 15, 2011 07:41:34

Property received for services.: An article from: The Tax Adviser

Property received for services.: An article from: The Tax Adviser Review

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1996. The length of the article is 1034 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The income tax reporting of property received for services, such as stock options granted as compensation, can create a tension between immediate recognition of income and deferred recognition. Under IRC section 83, recognition of such property can be delayed by imposing restrictions on transfer and control of such assets. On the other hand, immediate recognition as ordinary income can increase the favorable capital gains treatment of the appreciation of the property once unambiguously acquired.

Citation Details
Title: Property received for services.
Author: Elliott Glass
Publication:The Tax Adviser (Magazine/Journal)
Date: October 1, 1996
Publisher: American Institute of CPA's
Volume: 27 Issue: n10 Page: 609(2)

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Jun 04, 2011 14:53:09