Description

This session will focus on the deduction timing of various type of compensation including:

• Qualified and nonqualified plans
• Equity-based compensation and bonuses
• Special issues in M&A
• Who gets the deductions
• Spin off issues
• 338(h)(10)
• Bonus accrual and Washington post bonus pooling
• Consolidated return issues
• Stock option substitution
• Need for accounting method changes
• 404A
• Rabbi trusts

Speaker(s):

• Karen M. Field, J.D., Senior Director, RSM
• Jeffrey A. Martin, CPA, Partner, Grant Thornton LLP
• Kristen P. Smith, EA, Senior Manager, KPMG LLP