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- Title
Spotlight on Deferred Compensation.
- Authors
Shepler, Bob
- Abstract
This article discusses deferred compensation, citing the changes that came when U.S. President George W. Bush signed into law the American Jobs Creation Act of 2004 on October 22. The article explains the concepts in the Act, such as that any decision to defer compensation must be made in the taxable year prior to the deferral. The article also discusses the concern over stock appreciation plans (SARs), which, under the new law, are not applicable for receiving deferred compensation. The article discusses how the U.S. Treasury Department is working to bring SARs into compliance with the Act.
- Subjects
UNITED States; DEFERRED compensation laws; EMPLOYEE benefits; COMPENSATION (Law); EMPLOYEE stock options; WAGES; EMPLOYEE benefit laws; SALARY reduction plans; 401(K) plans; TAXATION of deferred compensation
- Publication
Financial Executive, 2004, Vol 20, Issue 9, p63
- ISSN
0895-4186
- Publication type
Article