This article highlights some of the important issues under Sec. 897 when an NRA or foreign corporation sells stock of a domestic corporation, focusing primarily on when a domestic corporation is treated as a USRPHC and the requirements needed to establish that such an entity is not a USRPHC
For some retirees, Treasury inflation-protected securities may be a valuable source of retirement income.
1. Identify arrangements that provide for a deferral of compensation. Identify the service-provider relationships covered by the rules (e.g., employees, independent contractors, board members). Identify arrangements with service providers that are deferrals of compensation. An arrangement provides for a deferral of compensation if a service provider has a legally binding
This article covers S corporation operational issues.
This two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits, and qualified plans. Part I focuses primarily on executive compensation and welfare benefits.