Sentences with phrase «including nonqualified»

Her clients rely on her counsel for a wide range of matters, including nonqualified deferred compensation, equity and equity - based compensation, executive employment and severance agreements and qualified retirement planning and compliance.

Michael has extensive experience in executive compensation related matters and provides advice regarding tax, securities and employment aspects of executive compensation arrangements, including nonqualified deferred compensation arrangements, and equity and equity - based compensation programs.

Our tax advisors also provide advice with respect to compensation arrangements involving corporate stock, including nonqualified and qualified stock option plans, restricted stock plans, phantom stock and stock appreciation rights, keeping in mind the business, tax and financial reporting consequences of varying forms of executive compensation.

In addition to capital gains distributions, fund distributions may include nonqualified ordinary dividends (taxed at ordinary income tax rates), qualified dividends (taxed at rates applicable to long - term capital gains if holding period and other requirements are met), exempt - interest dividends (not subject to regular federal income tax) and nondividend, or return of capital, distributions, which are not subject to current tax.

Any historical numbers, awards and recognitions presented are based on the performance of a (GIPS ®) composite, Swan's DRS Select Composite, which includes nonqualified discretionary accounts invested in since inception, July 1997, and are net of fees and expenses.

Not exact matches

(If you've made nonqualified contributions and include them in your converted balance, they won't be taxed.)

«Every withdrawal will include an earnings portion, meaning that if the owner makes a nonqualified withdrawal, he or she is going to pay a penalty tax on earnings unless the withdrawal qualifies for an exemption, such as the death or disability of the beneficiary,» he said.

For the purpose of evaluating Medicare tax exposure, it's important to know that «unearned» net investment income includes net rental income, dividends, taxable interest, net capital gains from the sale of investments (including second homes and rental properties), royalties, passive income from investments in which you do not actively participate (such as a partnership), and the taxable portion of nonqualified annuity payments.

There can be both qualified and nonqualified dividends included in ordinary dividends.

Effective January 1, 2009, nonqualified distributions from this plan are included in Illinois taxable income to the extent of prior Illinois deductions.

the entire spectrum of defined benefit and defined contribution plans, including 401 (k) and 403 (b)(Traditional and Roth), 457, profit sharing, money purchase, cash balance, Taft - Hartley, multiple employer plans, nonqualified deferred compensation, and rollover and Roth IRA.

The principal portion of rollovers and nonqualified withdrawals from this plan are included in Utah taxable income to the extent of prior Utah tax deductions or Utah tax credits.

The principal portion of nonqualified withdrawals from this plan are included in South Carolina taxable income to the extent of prior South Carolina tax deductions.

The principal portion of rollovers and nonqualified withdrawals from this plan within two taxable years of the contribution are included in Rhode Island taxable income to the extent of prior Rhode Island tax deductions.

Nonqualified distributions from this plan are included in Illinois taxable income to the extent of prior Illinois deductions.

The principal portion of nonqualified withdrawals from this plan, and of rollovers to another 529 plan within one year of the date of contribution, are included in Oklahoma taxable income to the extent of prior Oklahoma tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Ohio taxable income to the extent of prior Ohio tax deductions.

Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability, withdrawals made on account of the beneficiary's receipt of a scholarship.

The principal portion of rollovers and nonqualified withdrawals from this plan are included in Iowa taxable income to the extent of prior Iowa tax deductions.

The principal portion of rollovers and nonqualified withdrawals from this plan are included in Nebraska taxable income to the extent of prior Nebraska tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Michigan taxable income to the extent of prior Michigan tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Louisiana taxable income to the extent of prior Louisiana tax deductions.

The principal portion of rollovers and nonqualified withdrawals from this plan are included in New Mexico taxable income to the extent of prior New Mexico tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Massachusetts taxable income to the extent of prior Massachusetts tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Oregon taxable income to the extent of prior Oregon tax deductions.

Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability and withdrawals made on account of the beneficiary's receipt of a scholarship.

The principal portion of nonqualified withdrawals from this plan are included in Kansas taxable income to the extent of prior Kansas tax deductions.

The principal portion of nonqualified withdrawals from this plan, and rollovers within two years of account opening, are included in District of Columbia taxable income to the extent of prior District of Columbia tax deductions.

The principal portion of rollovers and nonqualified withdrawals from this plan are included in Colorado taxable income to the extent of prior Colorado tax deductions.

Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability, withdrawals made on account of the beneficiary's receipt of a scholarship, or rollovers.

Nonqualified withdrawals for this purpose do not include withdrawals eligible for federal penalty waiver.

A nonqualified withdrawal from an Alabama 529, plus 10 percent of the amount of the withdrawal, is included in Alabama taxable income to the extent of prior Alabama tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Arizona taxable income to the extent of prior Arizona tax deductions.

Amounts that are included in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract

A portion of your ordinary dividend may be nonqualified because it can include items like these:

This category includes qualified dividends that may be taxed at lower rates, as well as nonqualified dividends.

Our practice includes all aspects of qualified and nonqualified retirement plans; health, welfare and fringe benefit plans; employee benefits issues under the Internal Revenue Code and ERISA; executive compensation; employee benefits - related litigation; and investment adviser and fiduciary issues.

His extensive experience includes the design and implementation of tax - qualified retirement plans, nonqualified deferred compensation plans and 409A compliance, executive compensation arrangements, executive employment and separation agreements, fringe benefits and compensation clawbacks.

Members of our Tax Group advise clients regarding the federal, state and local income tax consequences of various types of compensation arrangements, ranging from nonqualified deferred compensation arrangements, including rabbi trusts and secular trusts, to complex equity incentive arrangements for participants in partnerships and limited liability companies.

Ms. Keane's experience with closely - held businesses includes limited liability company and S corporation agreement negotiation and drafting, succession planning, federal income and estate tax matters, ISO and nonqualified stock option plan analysis and drafting, and Section 409A deferred compensation analysis.

Mark also advises on the taxation of corporate and nonqualified insurance products, including corporate - and bank - owned life insurance (COLI / BOLI) policies.

She advises public and private companies on all aspects of executive compensation arrangements, including equity incentive programs, golden parachute arrangements, performance incentive arrangements, severance programs, and nonqualified deferred compensation plans.

Brittany Edwards - Franklin counsels clients on a range of employee benefits matters, including qualified retirement plans, nonqualified deferred compensation and executive compensation.

Mark works on hundreds of defined benefit and defined contribution plans, including 401 (k), profit sharing, 457 (b), 457 (f), ESOPs, money purchase pension, nonqualified deferred compensation, stock bonus and 403 (b) plans; design and redesign of defined benefit plans and defined contribution plans; merger of retirement plans; operational compliance advice; and all forms of executive compensation and health and welfare plans.

Managed a 401 (k) plan including relationship with vendor and four nonqualified deferred compensation plans.