The Governmental Accounting Standards Board issued guidance Tuesday to improve the reporting of Section 457 deferred compensation plans for state and local government employees. The new guidance aims ...

Several provisions of the American Jobs Creation Act of 2004 have required tax advisors to be very proactive with their clients to consult with them about the impact of the statutory changes, as well ...

<div class="Section1"><br /> <br /> IRS guidance interpreting the Section 83(i) tax deferral option requires employers to establish an escrow arrangement if they wish ...

As the stock market slides, more stock options and related deferred compensation instruments are “underwater,” and the related deferred tax assets may no longer be recoverable. The balance sheets and ...

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

A key part of the compensation package for some college and university presidents is money that they don’t receive in their paychecks. Formally known as deferred compensation, such payments can take ...