Compensation Planning Research & Guidance

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Stay on top of compensation planning transactions and issues from a federal tax perspective with BNA Tax & Accounting. Our unparalleled collection of expert-written, in-depth Portfolios, news, and more provides real-life examples, scenarios, practice tools, and working papers on benefits, executive compensation, payroll, pension and retirement plans and more. Choose benefits or executive compensation below to find the research resource that will best meet your needs.

60 Products Found
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Insurance-Related Compensation (Portfolio 386)
Insurance-Related Compensation discusses how to use life insurance contracts to provide compensation and benefits for employees, especially after the enactment of §409A. To assist practitioners with life insurance plans, this Portfolio provides a primer on life insurance features and taxation, inclu...
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U.S. Income Portfolios Library
In-depth guidance for handling virtually every issue and scenario involving federal income taxation. Written by the nation’s leading federal tax authorities, the U.S. Income Portfolios Library provides a single solution for researching, planning and implementing the most effective federal tax strate...
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Estates, Gifts and Trusts Portfolios Library
The premier estates, gifts and trusts resource that features research, planning and implementation tools on one platform — backed by the nation's leading tax authorities. You'll receive in-depth analysis of key issues necessary for developing and implementing the best estate, gift, and related incom...
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Withholding, Social Security and Unemployment Taxes on Compensation (Portfolio 392)
Withholding, Social Security and Unemployment Taxes on Compensation, written by Peter J. Allman, Esq., of Willkie Farr & Gallagher LLP, focuses on the tax Code provisions applicable to the federal income tax withholding, Social Security and unemployment taxes, as well as self-employment taxes on U.S...
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VEBAs and Other Self-Insured Arrangements (Portfolio 395)
VEBAs and Other Self-Insured Arrangements, David S. Dunkle, Esq., of Cabaniss, Johnston, Gardner, Dumas & O'Neal, analyzes the business, tax, and legal considerations of self-insuring or self-funding group employee benefits, such as life, sick, accident, and other similar benefits. It examines in de...
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Tax-Deferred Annuities — Section 403(b) (Portfolio 388)
Tax-Deferred Annuities — Section 403(b), written by David E. Kenty, Esq., Schnader Harrison Segal & Lewis LLP, examines tax-deferred annuities (TDAs) governed by Code §403(b). Although often used as the basic funding vehicle for retirement plans for employees of public schools (including employees o...
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Taxation of Equity Derivatives (Portfolio 188)
Taxation of Equity Derivatives analyzes the tax consequences of transactions involving equity derivatives.  It then turns to a discussion of special issues that arise when corporations take positions in their own stock.  Written by David H. Shapiro of PricewaterhouseCoopers LLP, this Portfolio exami...
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Statutory Stock Options (Portfolio 381)
Statutory Stock Options details the structure of and the tax rules regarding incentive stock options and employee stock purchase plans. This Portfolio, written by Thomas Z. Reicher, Esq., partner; Robert H. Miller, Esq., partner; and Thomas S. Welk, Esq.—all from the law firm Cooley Godward Kronish ...
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State Taxation of Compensation and Benefits (Portfolio 366)
State Taxation of Compensation and Benefits focuses on the impact of state taxation on executive and employee compensation. A state's ability to assert jurisdiction to tax individuals that earn money in connection with the performance of services is based either because the individual's domicile or ...
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Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids (Portfolio 352)
Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids discusses different types of retirement plans including alternative or hybrid plan designs. This Portfolio, written by Kyle N. Brown, discusses the universe of defined benefit pension plans, which is composed primarily of p...
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