Open Access. Powered by Scholars. Published by Universities.®
- Discipline
Articles 1 - 3 of 3
Full-Text Articles in Law
The Practice And Tax Consequences Of Nonqualified Deferred Compensation, David I. Walker
The Practice And Tax Consequences Of Nonqualified Deferred Compensation, David I. Walker
Washington and Lee Law Review
Although nonqualified deferred compensation plans lack explicit tax preferences afforded to qualified plans, it is well understood that nonqualified deferred compensation results in a joint tax advantage when employers earn a higher after-tax return on deferred sums than employees could achieve on their own. But the joint tax advantage depends critically on how plans are operated; chiefly how plan sponsors use or invest deferred compensation dollars. This is the first Article to systematically investigate nonqualified deferred compensation practices. It shows that joint tax minimization historically has taken a backseat to accounting priorities and participant diversification concerns. In recent years, the …
Ftc V. Actavis: Analysis Of The Court’S Decision And How It Affects Drug Prices For Those Who Need Them The Most, Kyle Virtue
Ftc V. Actavis: Analysis Of The Court’S Decision And How It Affects Drug Prices For Those Who Need Them The Most, Kyle Virtue
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
“Justice Is What Love Looks Like In Public”: How The Affordable Care Act Falls Short On Transgender Health Care Access, Rachel C. Kurzweil
“Justice Is What Love Looks Like In Public”: How The Affordable Care Act Falls Short On Transgender Health Care Access, Rachel C. Kurzweil
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.