HS 342 / GS 842 Audio: Executive Compensation - 13th Edition episodes:

• September 18, 20142-11 Explain how nonqualified deferred-compensation benefits figure in the definition of compensation for fringe-benefit-plan purposes.

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• September 18, 2014HS_342_2014_Woehrle_Ch02_ReviewQs

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• September 18, 20142-10 Compare the attributes and drawbacks of qualified retirement plans and unfunded nonqualified deferred-compensation plans.

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• September 18, 20142-12 Describe benefits under a salary continuation plan that can provide an incentive to improve work performance for a given employee or group.

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• September 18, 20142-2 Relate client situations to nonqualified deferred-compensation benefit formulas.

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• September 18, 20142-5 Explain the constructive-receipt and economic-benefit doctrines and their applications, if any, to informally financed nonqualified deferred-compensation plans.

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• September 18, 20142-8 Describe income and estate tax treatment of death benefits payable under a deferred-compensation agreement in the event the employee dies prior to receipt of all benefits.

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• September 18, 20142-9 Describe the special factors that determine the income tax treatment of deferred-compensation (salary continuation) arrangements for stockholder-employees of a closely held corporation and the tax treatment of the corporation.

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• September 18, 20142-1 Explain the advantages of deferring tax on compensation income.

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• September 18, 20142-6 Explain why and how ERISA must generally be avoided in a nonqualified deferred-compensation plan.

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