2007 U.S. Master Compensation Tax Guide
By Dennis R. Lassila, Bob G. Kilpatrick
CCH, Inc., Chicago, IL, USA
This book provides an analysis of and planning considerations related to the four major forms of compensation that can be provided to executives and employees. The book covers the major types of fringe benefits, current compensation, nonqualified deferred compensation, and qualified deferred compensation. The tax consequences of the employer and employee are taken into account. Updated through January of 2007 including the impact of the Tax Reduction and Reconciliation Act of 2005 and the Pension Protection Act of 2006.