Enjoy access to up-to-date, comprehensive expert treatise guidance for complex compensation and benefits issues.Read More
Brings together a variety of features that help you effectively plan for your organization or clients…
- Access easy-to-understand commentaries from industry experts.
- Review coverage of pertinent topics with ease.
- Access supporting documents and helpful and interactive practice aids.
CCH Expert Treatise Library: Taxation of Compensation and Benefits brings together a variety of helpful features that help you effectively manage complex issues and provide accurate tax planning.
- Provides a comprehensive perspective from world-renowned experts: Authors David Cartano, JD, and Carol A. Cantrell, CPA, JD, are practicing tax and law experts that can translate complex regulatory language into easy-to-understand commentary. From their experience and insight, you can better develop effective tax plans.
- Covers all compensation and benefits law: Includes traditional compensation and benefits law, such as Fringe Benefits, Accident and Health Plan, and VEBAs; stock compensation arrangements, including Incentive Stock Option Plans, Nonqualified Stock Option Plans, Section 423 Employee Stock Purchase Plans; plus retirement plans, like ERISA plans and Nonqualified Deferred Compensation Plans.
- Offers access to supporting documentation: Links to Code and Regulations, Private Letter Rulings, Revenue Rulings and other IRS pronouncements, case law, legislation, public laws and the Employee Retirement Income Security Act (ERISA).
- Employee Compensation
- Fringe Benefits
- Accident and Health Plans
- Automobile Expense
- Voluntary Employees' Beneficiary Association
- Cafeteria Plans
- Family and Dependent Care Assistance
- Life Insurance
- Golden Parachute Payments
- International Aspects of Compensation
- Personal Service and Loan-Out Corporations
- Stock Option Plans
- Section 423 Employee Stock Purchase Plans
- Restricted Stock
- Other Stock Plans
- Social Security and Medicare
- Individual Retirement Accounts
- Qualified Employer Retirement Plans
- Deferred Compensation
- Tax-deferred Annuities
- Section 457 Plans
Primary Source Documents
- Treasury Regulations (final, proposed and temporary)
- IRS Private Letter Rulings
- IRS Revenue Rulings
- IRS Revenue Procedures
- IRS Pronouncements
- Case law, legislation, public laws
- Employee Retirement Income Security Act (ERISA) Sections
Format available: IntelliConnect®