Deferred Compensation
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Overview
Description
Analysis of the tax considerations of compensation planning for executives and employees of closely held corporations. The course includes types of plans, qualification and operation, participation, vesting, accrued benefits, nondiscrimination and Social Security integration, payment and taxation of benefits, plan termination, prohibited transactions, top-heavy rules, self-employed plans, individual retirement arrangements, reporting, and disclosure. It also includes stock option plans, deferred compensation arrangements, salary continuation plans, and golden parachutes.
Career
Graduate
Credits
Value
3
Max
3
Min
3
Course Count
1
Number Of Credits
3
Number Of Repeats
1
Repeatable
No
Contact Use
Yes
Generate Attendance
No
Left Use
Yes
Present Use
Yes
Reason Use
Yes
Tardy Use
Yes
Template Override
No
Time Use
Yes
Attendance Type
Class Meeting
Auto Create
No
Code
LEC
Instructor Contact Hours
3
Default Section Size
35
Final Exam Type
Yes
Include in Dynamic Date Calc
No
Instruction Mode
In Person
LMS File Type
Blackboard CourseInfo 4
Name
Lecture
OEE Workload Hours
0
Optional Component
No
Preferred Room Features
Academic Scheduling
Workload Hours
3