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College of William & Mary Law School

Taxation-Federal

Tax Planning

Articles 1 - 8 of 8

Full-Text Articles in Law

Net Investment Income Tax Planning, Jeanne M. Sullivan Nov 2014

Net Investment Income Tax Planning, Jeanne M. Sullivan

William & Mary Annual Tax Conference

No abstract provided.


Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason Jan 2010

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason

Faculty Publications

No abstract provided.


Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason Jan 2006

Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason

Faculty Publications

Executive pensions (or deferred compensation) grabbed headlines after Enron's collapse and fresh concerns over ever-increasing executive pay. They also grabbed the attention of Congress, which reformed executive pensions legislatively in 2004 with ยง 409A of the Internal Revenue Code. Section 409A merely tightens and clarifies the doctrines that had already governed executive pensions, leaving the basic economics of executive pensions unchanged. Executives can still defer taxation on current compensation until actual payment is made in the future. Deferral still comes at the same price to the employer, namely the deferral of its deduction for the compensation expense. Thus, the timing ...


Individual Tax Planning: Exhibit 3, James V. Duty Dec 1998

Individual Tax Planning: Exhibit 3, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Individual Tax Planning: Exhibit 2, James V. Duty Dec 1998

Individual Tax Planning: Exhibit 2, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Individual Tax Planning: Exhibit 1, James V. Duty Dec 1998

Individual Tax Planning: Exhibit 1, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Individual Tax Planning, James V. Duty Dec 1998

Individual Tax Planning, James V. Duty

William & Mary Annual Tax Conference

No abstract provided.


Individual And Corporate Planning To Avoid Pitfalls Of Minimum Tax, Oliver C. Murray Dec 1983

Individual And Corporate Planning To Avoid Pitfalls Of Minimum Tax, Oliver C. Murray

William & Mary Annual Tax Conference

No abstract provided.