FICA and FUTA taxes for deferred compensation.: An article from: The Tax Adviser

by Vincent Amoroso, Martha Priddy Patterson

List Price:	~~$5.95~~
Amazon Price:	$5.95 & eligible for FREE Super Saver Shipping on orders over $25.
Lowest New Price:	$5.95
Availablitiy:	Available for download now

Editorial Reviews
Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1995. The length of the article is 739 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRS Notice 94-96 states that the IRS will not question an employer's determination of FICA and FUTA tax liability on nonqualified deferred compensation plans if reasonable and made in good faith, but additional guidance is still needed on how to calculate this tax liability. The issue has become relevant since 1993 when the income ceiling on unemployment insurance withholding was removed. The Notice states that the deferred compensation can be treated like wages paid periodically and that severance plans may be consider deferred compensation.

Citation Details
Title: FICA and FUTA taxes for deferred compensation.
Author: Vincent Amoroso
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n6 Page: 328(2)

Distributed by Thomson Gale

Price is accurate as of the date/time indicated. Prices and product availability are subject to change. Any price displayed on the Amazon website at the time of purchase will govern the sale of this product.