Lorman Education Services

Determine the timing of tax deductions for incentive-based compensation and understand the impact that mergers and acquisitions have on Executive compensation.. Additionally, employers often struggle with determining which entity is entitled to the tax deduction for compensation paid to service providers upon a merger or acquisition.. Finally, the material addresses taxation and accounting methods for equity-based compensation.. Tax Fraud/Evasion: Keeping Yourself and Your Clients on the Right Side of the Line. Taxation and Accounting Issues With Debt Restructuring, Modifications and Bankruptcies

compensation

Determine the timing of tax deductions for incentive-based compensation and understand the impact that mergers and acquisitions have on Executive compensation. Many employers do not fully understand all of the events and timing considerations that impact when an annual bonus payment to a service provider may be deducted by the employer. Additionally, employers often struggle with determining which entity is entitled to the tax deduction for compensation paid to service providers upon a merger or acquisition. Finally, employers are still grappling with how the elimination of the performance-based exception of 162(m) impacts (or how it should impact) incentive plans. This topic helps employers determine when an annual bonus payment or payment of deferred compensation to a service provider may be deducted and understand each of the determining factors. The material also explains compensation issues typically encountered upon a merger or acquisition. Additionally, the material explains what the elimination of the performance-based exception of 162(m) means for incentive plans and how many companies have responded. Finally, the material addresses taxation and accounting methods for equity-based compensation.
Runtime: 90 minutes 90 minutes
Certificate of Completion: Available Certificate of Completion
Implementing a Records Retention Program
Tax Avoidance vs. Tax Fraud/Evasion: Keeping Yourself and Your Clients on the Right Side of the Line
Taxation and Accounting Issues With Debt Restructuring, Modifications and Bankruptcies
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Purchase this course and learn on your schedule! Offer ends 4/23/23. Discount not eligible on previous purchase or in combination with any other offer. #J-18808-Ljbffr

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