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- Title
How Special Is the Special Timing Rule? Analyzing the Timing of FICA Taxation in Nonqualified Deferred Compensation Plans.
- Authors
Ponce, Alan J.
- Abstract
The article highlights the special timing rule for of Federal Insurance Contribution Act (FICA) taxation in Nonqualified Deferred Compensation Plans. Topics discussed include provisions of the FICA concerning taxes; ways in which Tax regulations provide two distinct methods for withholding FICA taxes on nonqualified plans; and decision of a U.S. court case "Davidson v. Henkel Corp." that demonstrate the implications of an employer's failure to use the special timing rule.
- Subjects
UNITED States; NON-qualified deferred compensation laws; NON-qualified deferred compensation; DEFERRED compensation; TAXATION of non-qualified deferred compensation; TAXATION
- Publication
Georgia State University Law Review, 2018, Vol 34, Issue 2, p427
- ISSN
8755-6847
- Publication type
Article