Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Alternative Minimum Tax (AMT)

This is an IRS mechanism created to ensure that corporations, trusts, high-income individuals, and estates all pay at least some minimum amount of tax, regardless of deductions, exemptions or credits. The AMT is triggered when there are large numbers of personal exemptions on state and local taxes paid, by Incentive Stock Option (ISO) plans, or large numbers of miscellaneous itemized deductions or medical expenses.

To find keyword content within a course, select the course link below:

Course
Page Number
20 - The Basics of Equity Compensation
12
42 - Accumulated Earnings and Deferred Compensation
10
Previous

Alternation Ranking

Next

American Council of Life Insurance (ACLI)

POPULAR BLOGS

POPULAR BLOGS

Discover what ERI can do for you

See how our compensation management solutions can ensure your salary planning strategy is a success.

Schedule a personalized demo

WHITE PAPERS

Top Performing White Papers

National Compensation Forecast April 2026

Read More

Compensation Strategies for Remote Work and Organizational Culture – Fall 2025

Read More

Planning Global Compensation Budgets for 2026 - January 2026

Read More
View All White Papers