Course Number: | 42 |
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Category: | Executive Compensation |
Field of Study: | Taxes |
Audience: | Compensation Professionals, HR Managers, HR Generalists |
Level of Difficulty: | Advanced |
Delivery Method: | QAS Self Study |
Prerequisites: | Moderate algebraic training |
Advanced Preparation: | None |
SHRM BASK: | As defined by the SHRM Body of Applied Skills and Knowledge (BASK), this self-study course relates to competencies in Business Analysis with functional areas in Total Rewards and U.S. Employment Law and Regulations. |
Overview | Taxes are an important consideration when deciding how to distribute a closely held company’s earnings. This course covers the tax implications of accumulated earnings and how applicable IRS rules seek to encourage dividend distribution over retaining excess earnings in the company. Then it will look at how the IRS identifies personal holding companies and how it views passive sources of income. Finally, there will be an examination of the tax treatment of different kinds of deferred compensation with an emphasis on nonqualified plans such as supplemental executive retirement plans (SERPs), rabbi and secular trusts, nonqualified stock options (NSOs), restricted stock, stock appreciation rights (SARs), and golden parachutes. |
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*The Course Credit List displays credits and credit types offered by location. |
ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®