Federal and State Taxation of Deferred Compensation
Author: Hodgson Russ LLP, Ryan M. Murphy, Amy P. Walters, Andrew W. Wright
| CPE Credit: |
2 hours for CPAs |
Deferred compensation arrangements can take on varied forms. This webinar will begin with an overview of common deferred compensation arrangements, including equity and equity-based arrangements. It will then review the federal and state tax consequences associated with these types of arrangements, including the effect of Code Sections 83, 280G, 409A, and 4960.
Publication Date: July 2021
Topics Covered
- Overview of common deferred compensation arrangements
- Equity and equity-based arrangements
- Incentive Stock Options
- Review the federal and state tax consequences associated with these types of arrangements
- The effect of Code Sections 83, 280G, 409A, and 4960
- Restricted Stock
- New York State (and City) Taxation of Deferred Compensation
Learning Objectives
- Recognize the common deferred compensation arrangements
- Identify the federal and state tax consequences associated with these types of arrangements
- Recognize which type of equity represents a contractual right to receive consideration upon a specified payment event equal to the value (or appreciation in value) in a hypothetical number of shares
- Identify which referenced state is an all-or-nothing proposition with respect to residency
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
