CCH® Expert Treatise Library: Taxation of Compensation and Benefits

Enjoy access to up-to-date, comprehensive expert treatise guidance for complex compensation and benefits issues.

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Key Features

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).

Topics Include:

  • 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

  • Code
  • 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®