Compensation Planning

Compensation Planning Research & Guidance

Stay on top of compensation planning transactions and issues from a federal tax perspective with the Lawi Taxation Law Platform. Our unparalleled collection of expert-written, in-depth Portfolios, news, and more provides real-life examples, scenarios, practice tools, and working papers on benefits, executive compensation, payroll, pension and retirement plans and more. Choose benefits or executive compensation below to find the research resource that will best meet your needs. The areas include:

Benefits| Executive Compensation| Federal Tax Withholding| Health and Welfare Benefit Plans| Pension and Retirement Plans| Social Security Taxes| Unemployment Taxes

Health and Welfare Benefit Plans Research & Guidance

Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on health and welfare benefit plans. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of health and welfare benefit plans includes deduction limits, tax on disqualified benefits, welfare plan operational requirements, requirements under Title I of ERISA, and more. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You’ll also get practice tools, working papers, client letters, source documents, and sample forms.

Cafeteria Plans| Medical Plans| VEBAs

Cafeteria Plans Research & Guidance

Access the Lawi Taxation Law Platform’s expert-written analysis and news on cafeteria plans. Find practical research on tax transactions and topics related to cafeteria plans, such as flexible spending arrangements (HSAs, FSAs), group life insurance coverage, dependent care assistance, nondiscrimination rules applicable to matching contributions and employee after-tax contributions, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, client letters, source documents, and working papers to help you with any transaction.

Medical Plans Research & Guidance

Find the in-depth analysis, news, practice tools, and guidance you need on medical plans from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of medical plans, including workers’ compensation act, COBRA, HIPAA, health savings accounts (HSAs), and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

Voluntary Employees’ Beneficiary Associations (VEBAs) Research & Guidance

The Lawi Taxation Law Platform’s unparalleled analysis of voluntary employees’ beneficiary associations (VEBAs) from a compensation planning perspective gives you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of VEBAs, including Section 501(c)(9), self-insured employee benefits, welfare benefits, deductibility of employer contributions and reserve limits, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction. VEBAs include the following areas:

Benefits| Executive Compensation| Federal Tax Withholding| Health and Welfare Benefit Plans| Pension and Retirement Plans| Social Security Taxes| Unemployment Taxes

Pension and Retirement Plans Research & Guidance

Access the Lawi Taxation Law Platform’s expert-written analysis and news on tax transactions and topics affecting pension and retirement plans. Find practical research on pension and retirement plan topics from a federal tax perspective, such as defined benefit plans, defined contribution plans, the Pension Protection Act, qualified plans, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, client letters, source documents, and working papers to help you with any transaction.

Contributions| Determination Letters| Discrimination| Distributions| EPCRS| ERISA Requirements| Estate and Gift Tax Issues| Funding| Investments| IRAs| Mergers and Acquisitions| Nondiscrimination Testing| Permitted Disparity| Termination| Types of Pension and Retirement Plans

Social Security Taxes Research & Guidance

The Lawi Taxation Law Platform’s unparalleled analysis of Social Security taxes gives you a more in-depth understanding of existing and forthcoming policies and developments. Our products offer comprehensive coverage of every major aspect of Social Security taxes, including special rules on fringe benefits and deferred compensation, FICA rules, SECA issues, FUTA, federal unemployment tax, state unemployment taxes, SUTA, entitlement to unemployment benefits, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

Federal Tax Withholding Research & Guidance

The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on federal tax withholding. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of federal tax withholding, including withholding exemptions and allowances, withholding methods, wages excluded from income, payments subject to withholding, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to on tax & accounting topics and transactions. Access practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

Unemployment Taxes Research & Guidance

The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on unemployment taxes. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of unemployment taxes, including Federal Unemployment Tax (FUTA), state unemployment taxes (SUTA), entitlement to unemployment benefits, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

Executive Compensation Research & Guidance

The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on federal taxation of executive compensation. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of executive compensation, including golden parachutes, reasonable compensation, stock options, supplemental executive retirement plans (SERPs), and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax issues and transactions. Access practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on BNA for exceptional tax and accounting guidance.

Golden Parachutes| Reasonable Compensation| Restricted Property| Stock Options| Supplemental Executive Retirement Plans

Golden Parachutes

Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance of tax-related issues concerning golden parachutes. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading tax research in the area of golden parachutes includes contingent payments, reasonable compensation and exempt payments, determining disqualified individuals, regulations on change in ownership or effective control, section 280G including calculations and illustrations of base amount, present value, valuation of stock options, reasonable compensation, excess parachute payments, and more. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You’ll also get practice tools, working papers, client letters, source documents, practice tools, and sample forms.

Reasonable Compensation

Access the Lawi Taxation Law Platform’s expert-written analysis and news on taxation of reasonable compensation. Find practical research on reasonable compensation topics, such as what constitutes reasonableness under Section 162, the Interrelationship of Section 162 and 263, judicially developed factors to measure intent and amount, compensation as a capital expenditure, and more. Access BNA Tax & Accounting’s detailed analysis, practice tools, working papers, client letters, source documents, and working papers to help you with any transaction.

Restricted Property

Find the in-depth analysis, news, practice tools, and guidance you need on federal taxation of restricted property from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of restricted property, including the functions and operation of Section 83, exceptions to the applicability of Section 83, employees’ trusts and Section 402(b), arm’s-length and non-arm’s -length disposition, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

Federal Taxation of Executive Stock Options

The Lawi Taxation Law Platform’s unparalleled analysis of stock options from an executive compensation perspective enables you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of stock options, including employee stock purchase plans, incentive stock options, nonstatutory stock options, statutory stock options, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction. (see more below).

Taxation of Supplemental Executive Retirement Plans (SERPs)

The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on tax-related issues concerning supplemental executive retirement plans (SERPs). Our renowned Portfolios — written by leading practitioners — provide you with key tax analysis and compliance guidance on every aspect of SERPs, including bonuses and other incentive compensation , supplemental benefits, nondiscrimination rules, ERISA, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax issues and transactions. Access practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on BNA for exceptional tax and accounting guidance.

Benefits: Federal Taxation of Benefits Research & Guidance

Access Lawi’s expert-written analysis and news on benefits. Find practical research on benefits topics, such as health care benefits, IRAs, life and long-term care insurance, severance benefits and stock options, and more.

Access Lawi Tax Law Platform’s detailed analysis, practice tools, working papers, client letters, source documents and working papers to help you with any transaction. Choose a category below to get started:

Fringe Benefits| Health Care Benefits| IRAs| Life Insurance| Long-Term Care Insurance| Severance Benefits| Stock Options

Federal Taxation of Fringe Benefits Research & Guidance

Find the in-depth analysis, news, practice tools, and guidance you need on fringe benefits from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of fringe benefits, including statutory rules for incidental benefits, excluded incidental fringe benefits — Section 132, valuation of incidental benefits, statutory fringe benefit exemptions, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

Federal Taxation of Health Care Benefits

The Lawi Taxation Law Platform’s unparalleled analysis of health care benefits enables you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of health care benefits, including COBRA, disability benefits, health reimbursement arrangements and HSAs, HIPAA, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

COBRA| Disability Benefits| Health Reimbursement Arrangements| Health Savings Accounts| HIPAA

Federal Taxation of COBRA Benefits
The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on tax-related issues concerning COBRA benefits. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of COBRA, including temporary COBRA premium subsidy, procedural requirements, election of coverage continuation, effect of Family and Medical Leave Act (FMLA) on COBRA coverage, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax issues and transactions. Access to practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on BNA for exceptional tax and accounting guidance.

Disability Benefits
Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on tax-related issues concerning disability benefits. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading tax research of disability benefits includes medical benefits, permanent injury payments, disability retirement benefits, long-term care insurance, and more. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You’ll also get practice tools, working papers, client letters, source documents, practice tools, and sample forms.

Taxation of Health Reimbursement Arrangements (HRAs)
Access the Lawi Taxation Law Platform’s expert-written analysis and news on tax-related issues concerning health reimbursement arrangements (HRAs). Find practical research on health reimbursement arrangements (HRAs) topics, such as the rules governing HRAs, HRA rollovers, reimbursements, covered expenses, and more. Access BNA Tax & Accounting’s detailed analysis, practice tools, working papers, client letters, source documents, and working papers to help you with any transaction.

Health Savings Accounts (HSAs) Tax Research
Find the in-depth analysis, news, practice tools, and guidance you need on tax issues concerning health savings accounts (HSAs) from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of health savings accounts (HSAs), including eligibility requirements under HSA rules, deductibility of HSA contributions, taxation of distributions, the applicability of ERISA to HSAs, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

HIPAA
The Lawi Taxation Law Platform’s unparalleled analysis of tax-related issues concerning HIPAA enables you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of HIPAA, including MEWAs, multiemployer plans, privacy issues including obligations of plan sponsors and rights of participants, pre-existing condition exclusion limitations, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

IRAs: Federal Taxation of Benefits Research & Guidance

Access the Lawi Taxation Law Platform’s expert-written analysis and news on benefits. Find practical research on benefits topics, such as health care benefits, IRAs, life and long-term care insurance, severance benefits and stock options, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, working papers, client letters, source documents and working papers to help you with any transaction. Choose a category below to get started.

Federal Taxation of Life Insurance

Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on federal taxation of life insurance. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of federal taxation of life insurance includes annuities, variable contracts, bonus life insurance, corporate-owned life insurance, group term, split dollar life insurance, and more.

Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You’ll also get practice tools, working papers, client letters, source documents, practice tools, and sample forms.

Federal Taxation of Long-Term Care Insurance

Access the Lawi Taxation Law Platform’s expert-written analysis and news on Long-term care insurance. Find practical research on long-term care insurance topics, such as general rules, qualified long-term care insurance contracts and services, consumer protection provisions, state-maintained plans, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, working papers, client letters, source documents, and working papers to help you with any transaction.

Federal Taxation of Severance Benefits

Find the in-depth analysis, news, practice tools, and guidance you need on federal taxation of severance benefits from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of tax-related issues concerning severance benefits, including reductions in force, severance pay plans, COBRA, severance and the Older Workers Benefit Protection Act (OWBPA), and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

Federal Taxation of Stock Options

The Lawi Taxation Law Platform’s unparalleled analysis of stock options from a federal tax perspective enables you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of Stock options, including statutory and nonstatutory stop options (NSOs), employee stock purchase plans, incentive stock options, Section 409A and the American Jobs Creation Act of 2004, and more. Also included are practice tools,client letterssource documentsand sample forms to fully equip you to deal with any transaction.

Related Topics

Federal Income Taxes
Federal Taxation of Select Businesses and Entities
Tax-Exempt Organizations
Federal Taxation of IRAs
Federal Taxation of Health Care Benefits
Federal Taxation of Life Insurance
Federal Taxation of Severance Benefits
Federal Taxation of Stock Options
Federal Taxation of Benefits
Pension and Retirement Plans
Executive Compensation
Social Security Taxes