EBP2232. Qualified and Non-Qualified Deferred Compensation Deductions

This session will review the statutory and regulatory tax rules that govern which entity is entitled to deduct the expense of qualified and nonqualified deferred compensation and at what time. We will discuss typical arrangements and fact patterns that arise, as well as practical considerations.

Learning Objectives:

• Understand the statutory framework that governs deductions for deferred compensation.
• Identify how these rules apply to particular arrangements.
• Differentiate how to spot issues affecting who may deduct deferred compensation and when.