Employee Fringe Benefits and Sect. 409A Deferred Compensation: Tax Issues
Evaluating Exclusions or Potential Federal Taxability
Recording of a 110-minute CPE webinar with Q&A
This teleconference will offer advisors a review of Internal Revenue Code provisions and IRS guidance regarding taxability of various employee fringe benefits. The panel will provide an overview of Sect. 409A nonqualified deferred compensation concepts applicable to employee and/or employer tax liability.
Outline
- Categories of employee fringe benefits qualifying for a federal tax exclusion
- Fringe benefits that can result in a tax bill
- Situations in which an employer may be liable for fringe benefit withholding
- Material terms of Sect. 409A regarding taxability
Benefits
The panel will analyze issues such as:
- Fringe benefits and benefit plans that qualify for a federal tax exclusion.
- Benefits and compensation that may be taxable unless managed correctly.
- Challenging aspects of Sect. 409A that influence potential taxability.
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Faculty
Tara Silver-Malyska
Tax Principal
UHY Advisors
She leads the firm’s Employee Benefits/ERISA Tax Practice in the Dallas office. She is an attorney and has 17... | Read More
She leads the firm’s Employee Benefits/ERISA Tax Practice in the Dallas office. She is an attorney and has 17 years of professional experience in employee benefits, including qualified retirement, health and welfare, and executive compensation.
CloseJames Davis
Shareholder and Chairman, Tax Practice Group
Gunster
His practice covers ERISA and employee benefit law, taxation, corporation and business law, and estate planning.
| Read MoreHis practice covers ERISA and employee benefit law, taxation, corporation and business law, and estate planning.
CloseStefan Smith
Partner
Locke Lord
In his practice, he works with clients on continued compliance of tax-qualified defined contribution and defined... | Read More
In his practice, he works with clients on continued compliance of tax-qualified defined contribution and defined benefit retirement plans, including 401(k), profit sharing, traditional defined benefit, ESOP and other plans.
CloseCynthia A. Moore
Member
Dickinson Wright
She is a national expert on fringe benefits plans and counsels companies and their compensation committees on the tax,... | Read More
She is a national expert on fringe benefits plans and counsels companies and their compensation committees on the tax, ERISA and securities law aspects of executive compensation programs such as nonqualified deferred compensation plans.
Close