HOW TO AVOID PREMATURE TAX LIABILITY ON PAY-OUTS UNDER NON-QUALIFIED PLANS

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作者：

GEMMILL, KW

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来源：

JOURNAL OF TAXATION | 1965年 / 22卷 / 01期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：12 / 17

页数：6

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[1] ANALYSIS OF GIFT AND ESTATE TAX CONSEQUENCES OF DEATH BENEFITS UNDER NON-QUALIFIED PLANS
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[J]. JOURNAL OF TAXATION, 1982, 56 (02): : 100 - 103
[2] Taxation of Deferred Compensation Under Non-Qualified Annuity Plans
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[J]. TAXES-THE TAX MAGAZINE, 1947, 25 (09): : 809 - 812
[3] EXCESS BENEFIT PLANS AND OTHER NON-QUALIFIED DEFERRED COMPENSATION PLANS UNDER ERISA
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[J]. EMPLOYEE RELATIONS LAW JOURNAL, 1977, 2 (03) : 326 - 337
[4] HOW NEW PENSION REFORM LAW AFFECTS NON-QUALIFIED DEFERRED COMPENSATION PLANS
SOLLEE, WL
[J]. JOURNAL OF TAXATION, 1974, 41 (06): : 324 - 327
[5] NEW EXCISE TAX LIABILITY UNDER SECTION 4975 AND SALE OF EMPLOYER SECURITIES TO CERTAIN QUALIFIED PLANS
SEEBERG, SD
[J]. SYRACUSE LAW REVIEW, 1976, 27 (03) : 869 - 918
[6] METAMORPHOSIS OF NON-QUALIFIED STOCK OPTION UNDER TAX-REFORM-ACT-OF-1976 - STRANGE CASE OF DISAPPEARING LOOPHOLE
POMEROY, H
[J]. TAXES, 1976, 54 (11): : 761 - 770