compensation n. 1.[U,C]补偿(或赔偿)物,(尤指)赔偿金,补偿金,赔偿 2.[C]使坏的情况变好的事物,(对不利局面的)补偿 tax deferred a. 延期纳税的,暂缓交税的 self compensation 自补偿 zero compensation 【电】 零补偿 motion compensation 影像位移的补偿 最新...
Given the increasing use of stock options in executive compensation, we examine how taxes influence the choice of compensation and document that income deferral is an important margin of adjustment in response to tax rate changes. To account for this option in the empirical analysis, we explore ...
multipletax,timing,andreturnscenarios ByEricWittenmyer andJoeRoth AonConsulting ExecutiveBenefts June2010 Thisarticleexaminestheimpacto changingtaxrateson nonqualiedde erredcompensationplans.Todothis,weuse historicaltaxratesandother actorsthatimpacttheviability ...
Related to Deferred tax:Deferred Income Tax,Deferred tax expense tax-de·ferred (tăks′dĭ-fûrd′) adj. 1.Of or relating to an investment that is not liable to taxation until income is withdrawn or an appointed date is reached. ...
Ratenzahlungf<-, -en> tomakedeferredpayments inRatenbezahlen 单数在互联网中有3个示例复数在互联网中有3个示例 deferred compensation名词PERSW 专业词汇 deferredcompensation Gehaltsverzichtm deferred creditor名词INV-FIN 专业词汇 deferredcreditor nachrangiger(Konkurs)Gläubigerm ...
Deferred compensation refers to money received in one year for work performed in a previous year — often many years earlier. Typically, you receive deferred compensation after retiring or leaving employment. Although tax-advantaged retirement plans such
Stock options which vest over a period of time are often described as Golden hand cuffs. Deferred Compensation Plan can be considered equivalent to golden shackles. Also at the distribution date, your tax rate should be lower than your earning years. I am sure most readers would have made sur...
Although NQDC plans can be informal, you still need to follow tax rules. Here are some of your responsibilities. Get the plan in writing. Make sure you detail your plan (when the compensation is deferred, when the employee will receive the payment, how much the payment will be, etc.)....
You are also taxed on the earnings you get on your deferrals when they are paid to you. The rate of return is fixed by the terms of the plan.5It may, for example, match the rate of return on theS&P 500 Index. Compensation in Stock or Options ...
There's another financial risk: the rate of return paid on the deferred compensation. An employee may be able to earn a greater rate of return on the after-tax amount without deferral than what is paid under the deferred compensation plan. ...