FICA Taxation of Deferred Compensation
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 4, No. 1, p. 3, Autumn 1996
The Social Security Amendments of 1983 enacted a special timing rule regarding the FICA taxation of nonqualified deferred compensation, but it was only recently that the IRS issued proposed regulations explaining how the rule should be applied. With the Service intending to finalize these regulations before this year is out, a full understanding of their function and effects is critical.
Number of Pages in PDF File: 11
Keywords: FICA, deferred compensation, Social Security Amendments of 1983Accepted Paper Series
Date posted: September 26, 2009
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