FICA Taxation of Deferred Compensation

Pratt, David

Abstract

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FICA Taxation of Deferred Compensation

David A. Pratt

Albany Law School

1996

Journal of Pension Benefits, Vol. 4, No. 1, p. 3, Autumn 1996

Abstract:
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 1983

Accepted Paper Series

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Date posted: September 26, 2009

Suggested Citation

Pratt, David A., FICA Taxation of Deferred Compensation (1996). Journal of Pension Benefits, Vol. 4, No. 1, p. 3, Autumn 1996. Available at SSRN: http://ssrn.com/abstract=1478624

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)