Taxation of Compensation and Benefits 2002 - Softcover

Cartano, David J.

Softcover

ISBN 10: 0735531129 ISBN 13: 9780735531123

Publisher: Aspen Pub, 2002

Synopsis

Taxation of Compensation and Benefits brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.

About this title

About the Author

David Cartano was born in Seattle, Washington, on November 6, 1949. He was admitted to the bar in California in 1976. He graduated from the University of Washington in 1972, magna cum laude. He received a J.D. from Cornell University in 1976 and a Masters in Taxation from the University of Southern California in 1989, where he had the highest GPA in the history of the tax program. Mr. Cartano is a partner in the Los Angeles law firm of Barton, Klugman & Oetting. He has been with the firm since his graduation in 1976. He works in all areas of domestic and international taxation. Mr. Cartano is the author of Federal and State Taxation of Limited Liability Companies, and Taxation of Individual Retirement Accounts, published by CCH, a Wolters Kluwer business. He is also a contributor to three other books, including Limited Liability Partnerships, Formation, Operation and Taxation, published by Aspen Publishers. He was one of the first people to publish a book on taxation on the Internet, published by Internet Publications, Ltd. He is the author of numerous articles, including The Tax Benefit Rule in Corporate Liquidations, The Journal of Corporate Taxation, Autumn 1983; Incentive Stock Options The Sequential Exercise Restriction, TAXES The Magazine, August 1982; ESOPs and Restricted Securities, Journal of Pension Planning and Compliance, November 1977; Meeting the New IRS Requirements, Financial Operations, Fall 1987. He is also a frequent speaker on taxation at bar association meetings and for the California Continuing Education of the Bar.

About this edition

• Publisher: Aspen Pub
• Publication date: 2002
• ISBN 10: 0735531129
• ISBN 13: 9780735531123
• Binding: Paperback
• Number of pages: 828