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Tax Issues Related to Employee Bonuses and Compensation  


Author:  James D. Goeller.


Source: Volume 23, Number 04, March/April 2010 , pp.53-56(4)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

The deductibility of bonus accruals, and the tax treatment of compensation, need to be addressed anew each year-end. New rules now apply to compensation accruals, and two major issues are discussed below: the tax deductibility of bonus accruals and 2010 rules for reporting employer equity compensation. These issues are extremely important to community banks, which are typically much more constrained in compensation than large banks, but whose executives often shoulder more than one function.

Keywords: Incentive Stock Options; Employee Stock Purchase Plans

Affiliations:  1: Perry-Smith LLP.

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