Deferred Compensation for Key Employees. A Planning Guide for Small Businessmen and Lawyers

摘要

Contents: The role of deferred compensation in small enterprises The problems of the small business in compensating key employees Qualified pension and profit-sharing plans An introduction to qualified plans The advantages of qualification Tailoring a plan for key employees First steps in planning a qualified program Handling pension and profit-sharing costs Tax-favored deferred compensation programs for the self-employed The tax treatment and utility of Keogh plans Non-qualified and stock-related deferred compensation programs The characteristics and tax treatment of non-qualified arrangements Stock-related deferred compensation programs.