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Articles 1 - 4 of 4

Full-Text Articles in Law

Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2006

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson Nov 2006

Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson

William & Mary Annual Tax Conference

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 ...


Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee Jan 2006

Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee

Faculty Publications

No abstract provided.