Equity incentive plan considerations for startup companies
Careful planning upfront is needed to ensure the equity plan satisfies the goal of incentivizing and retaining employees while avoiding any pitfalls under the Internal Revenue Code.
Types & Qualifications
Stock-based compensation cost-sharing regs. following Altera
The Supreme Court’s denial of Altera’s petition could have significant tax and financial reporting consequences for companies that have excluded SBC costs from CSA intangible development cost pools.
How to preserve retirement plan company matches
CPAs can play a vital role in helping plan sponsors cut costs and make the best of a challenging situation so the business can keep its company retirement plans intact.
Sec. 457 government plan distributions compared to 401(k) distributions
This article examines the different contribution and distribution rules for the two types of plans.
Sec. 403(b) retirement plans: A comparison with 401(k) plans
Tax-exempt Sec. 501(c)(3) charities, public schools, and certain other entities can generally adopt either Sec. 403(b) or Sec. 401(k) retirement plans. While the rules applying to these plans are often substantially the same, there are many significant differences.
Multiple-employer plans for small businesses
This item discusses some of the conditions set out in the rule for an employer group or association to join together to establish an MEP and who can be covered under the plan.
Applying grandfather status to certain health care arrangements
Regs. Sec. 54.9815-1251 defines a grandfathered health plan as coverage provided by a group health plan, or a health insurance issuer, in which an individual was enrolled on March 23, 2010.
Another alert for IRAs investing in master limited partnerships
This article discusses what is needed to help clients who have an IRA invested in PTPs pay the correct amount of tax.
Issues in converting phantom stock plans to actual ownership
If the plan is changed in exchange for actual ownership, the results under Sec. 409A are vastly different for phantom stock plans, stock options, and SARs.
Considerations for financial firms that waive investment fees for employees
This article discusses a few relevant questions that employers offering fee-free or reduced-fee investments should consider.
3 common misconceptions about defined benefit plans
There are choices in setting up a plan, and the plan sponsor should understand the advantages and disadvantages of different plan design choices.
Compensation and benefit deductions when domesticating a CFC
This item briefly discusses some risk areas for newly domesticated CFCs to help advisers spot issues for clients.
Correcting excess contributions to IRAs
Excess contributions to IRAs are generally subject to a 6% excise tax each year until they are eliminated from the account. This article identifies the ways taxpayers can eliminate excess contributions and discusses the pros and cons of using the different methods in various situations.
SECURE Act changes rules to encourage retirement savings
The act contains changes to existing law, mostly designed to encourage retirement savings and to make it easier for employers to offer retirement plans.
Alert for IRAs holding master limited partnerships
The Forms 990-T prepared by the accountant hired by the broker may be wrong, and not usually in the client’s favor.
Stock-based compensation: Back to basics
This item summarizes some fundamental income tax considerations for employers related to stock-based compensation under U.S. federal income tax laws.
Corporate transactions’ effect on retirement plans
This article discusses several key factors that CPAs and benefit plan advisers should consider to help successfully integrate plans during a merger or acquisition.
5 key benefits of cash balance plans
These plans offer much greater flexibility than traditional defined benefit plans, which have more rigid requirements.
Why small business owners should have a qualified retirement plan
Increasing contributions can qualify some business owners for additional tax deductions.
If and when to borrow from a qualified retirement plan
This article analyzes how an employee should decide whether to borrow from his or her qualified retirement plan.
