Deferred compensation in an era of rising taxes
作者:
J. Gregory Kunkel,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1994)
卷期:
Volume 5,
issue 3
页码: 315-322
ISSN:1044-8136
年代: 1994
DOI:10.1002/jcaf.3970050303
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractThe Revenue Reconciliation Act of 1993 is already having a major impact on the tax planning of individual tax payers as well as on the design of company sponsored qualified and nonqualified retirement plans. This article reviews recent developments in the design, reporting, and securing of deferred compensation plans.
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