Tax-exempt employers face a matrix of tax and disclosure issues in designing an appropriate supplement retirement program. This resource intends to examine the income tax, payroll tax and Form 990 reporting aspects of the major plans currently available to tax-exempt employers, and review those major plans from the reference point of several major design considerations.
Supplemental Benefit Planning for Tax-Exempt Employers
By McDermott Will & Emery on October 31, 2017
Tags: annual limitations, CA SDA, collateral assignment form, contribution plan, deferred compensation plan, disclosure, EB SPA, economic benefit form, elective deferrals, Federal Insurance Contributions Act, Federal Unemployment Tax Act, FICA, Form 990, funding mechanism, FUTA, general creditors, grantor trust, income tax, Internal Revenue Code, IRC, management employees, matrix, non-duplication rule, non-elective credits, non-qualified, payroll tax, plan investments, post-vested deferrals, Rabbi Trusts, regular plan accounting, retirement program, Section 3121(v)(2), Section 3121(v)(2)(B), Section 401(k), Section 403(b), Section 409A, Section 457(b) plans, Section 457(f) Plans, Section 72, split-dollar life insurance, statutorily sanctioned, supplemental, Table 2001, tax, tax-exempt employees, The Holy Grail, unforeseeable emergency
- Proposed Changes to § 409a Regulations: Greater Clarity and Better Planning Alternatives
- More Caring: New CARES Act Guidance for Retirement and Nonqualified Plans
- COVID-19 — Tax Planning Opportunity for Defined Benefit Participants?
- Adding Value to Your Organization: Benefits Best Practices to Avoid Common Mistakes
- IRS Provides New 409A Guidance: New Proposed Regulations Provide Additional Clarity, Warn of Abusive Practices and Present Planning Opportunities
- Employment Agreements and Employment Litigation
- Wild Ride Awaits Health, Life Sciences Policy in 2022
- Supreme Court OKs CMS Vaccine Mandate but Blocks OSHA Rule
- Are Out-of-Pocket Costs on Their Way Out? At-Home COVID-19 Testing and Expanded Preventative Healthcare for Women and Children
- What Are the Pros and Cons of Returning to the Office?