Sentences with phrase «nonqualified plans»
There's one exception: any portion of «Wages, tips, other compensation» that's also reflected in the box labeled «Nonqualified plans» doesn't count as «compensation income» for this purpose.
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When setting up an option plan, private companies tend to choose either nonqualified plans or incentive stock options (ISOs).
Let's look at nonqualified plans first.
Nonqualified plans and ISOs have quite different tax implications, both for option recipients and for companies themselves.
Henkel Corp. has agreed to pay more than $ 3.3 million to nonqualified plan participants for not withholding FICA taxes from their plan contributions.
Not exact matches
The directors received nonqualified options, which they preferred because the plan was straightforward and the options didn't bring any AMT complications.»
But in general, if your company needs the benefit of a big tax deduction, look into a nonqualified stock - option plan.
As long as your company designs its plan properly, the employees who receive nonqualified options won't owe taxes on their options until they exercise them.
The solution: a nonqualified - option plan for relatives employed by the company and a phantom - stock plan for the other executives.
We maintain a nonqualified deferred compensation plan for most of our U.S. - based employees.
The following table provides information about contributions, earnings, and balances under our nonqualified deferred compensation plan in fiscal year 2017.
(8) Amounts in this column reflect the total of the following columns: Salary, Bonus, Stock Awards, Option Awards, Non-Equity Incentive Plan Compensation, Change in Retention Plan Value, Change in Pension Value, Nonqualified Deferred Compensation Earnings and All Other Compensation.
The 2008 Plan permits the granting of incentive stock options, nonqualified stock options, shares of restricted stock, restricted stock units, stock appreciation rights, phantom stock, performance shares, deferred share units and share - denominated performance units, and other stock - based awards.
We do not maintain nonqualified deferred compensation plans, supplemental executive retirement plan benefits, cash severance programs, or change - in - control benefits for our executive officers.
The 2005 Stock Plan provides for the grant of nonqualified stock options, or NQSOs.
The nonqualified supplemental plan provides all affected employees with the 7 - percent Company credit to which they would otherwise be entitled as a matching contribution under the qualified plan but for limitations under the Internal Revenue Code.
Effective January 1, 2009, nonqualified distributions from this plan are included in Illinois taxable income to the extent of prior Illinois deductions.
This new share class is available to eligible employer - sponsored retirement plans such as 401 (k) plans, 457 (b) plans, 403 (b) plans, profit - sharing plans and money purchase pension plans, defined benefit (DB) plans, and nonqualified deferred compensation (NQDC) plans.
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.
The principal portion of rollovers and nonqualified withdrawals from this plan are subject to New York tax to the extent of prior New York tax deductions, but only after removal of non-deducted contributions.
The principal portion of rollovers, qualified withdrawals within three years of establishing the account, and nonqualified withdrawals from this plan are subject to Montana tax at the highest Montana marginal rate to the extent of prior Montana tax deductions, but only after removal of non-deducted contributions.
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.
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.
An account owner must pay with the Indiana tax return a tax equal to the 20 percent of a nonqualified withdrawal from this plan, to the extent of Indiana tax credits previously claimed.
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.
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.
The principal portion of nonqualified withdrawals from this plan are included in Arizona taxable income to the extent of prior Arizona tax deductions.
(With nonqualified annuities purchased outside a retirement plan, only the earnings portion is taxed.)
Check with your employer for information on any investment restrictions associated with your 401 (k), 401 (a), 403 (b), or 457 savings plan, or nonqualified deferred compensation plan at work.
Stock options granted under the 2012 Plan may be either incentive stock options or nonqualified stock options.
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.
We structure equity incentive programs such as incentive and nonqualified stock option plans, restricted stock, restricted stock units, phantom equity, pass through entity profits interests, section 83 (b) elections, and stock appreciation rights.
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.
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.
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.
Though law firm management generally shifted away from such plans in the 1990s, one in five firms still has a nonqualified retirement plan that provides benefits upon withdrawal, says James Cotterman, a principal at legal consultancy firm Altman Weil in Orlando, Fla., citing a recent survey of 145 law firms.
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.