Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 10 of 10
Full-Text Articles in Law
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason
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 § 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 …
Interest Allocation Rules: The Nightmare Continues, Philip J. Wiesner
Interest Allocation Rules: The Nightmare Continues, Philip J. Wiesner
William & Mary Annual Tax Conference
No abstract provided.
Chaos In Wonderland: A Review Of The Regulations Issued Under Irc Section 89, Rebecca J. Miller
Chaos In Wonderland: A Review Of The Regulations Issued Under Irc Section 89, Rebecca J. Miller
William & Mary Annual Tax Conference
No abstract provided.
Tax Aspects Of Divorce And Separation: Alimony, Child Support And Property Transfers, Robert E. Lee
Tax Aspects Of Divorce And Separation: Alimony, Child Support And Property Transfers, Robert E. Lee
William & Mary Annual Tax Conference
No abstract provided.
Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond
Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond
William & Mary Annual Tax Conference
No abstract provided.
Civil Penalties Under The Internal Revenue Code, L. Paige Marvel
Civil Penalties Under The Internal Revenue Code, L. Paige Marvel
William & Mary Annual Tax Conference
No abstract provided.
Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, Richard E. Levine, David H. Evaul
Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, Richard E. Levine, David H. Evaul
William & Mary Annual Tax Conference
No abstract provided.
Cash Or Deferred Arrangements (Section 401(K): Legal Issues And Plan Design, William L. Sollee
Cash Or Deferred Arrangements (Section 401(K): Legal Issues And Plan Design, William L. Sollee
William & Mary Annual Tax Conference
No abstract provided.
Personal Financial And Tax Planning With Insurance Products And Comparable Investments, William B. Harman Jr.
Personal Financial And Tax Planning With Insurance Products And Comparable Investments, William B. Harman Jr.
William & Mary Annual Tax Conference
No abstract provided.