Course Information
Employee Compensation and Benefits
Course Information
| Title: | Employee Compensation and Benefits |
|---|---|
| Category: | Taxation |
| Field of Study: | Taxes |
| Course Code: | M115 |
| CPE Credits: | 3.0 |
| Price: | 27.95 |
Description
Description:
The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOT’s, stock options, and bonuses. Finally, deferred compensation arrangements are investigated. The goal of this mini course is to provide participants with a working knowledge of types of compensation necessary to structure a compensation package minimizing tax liabilities and cost.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Taxation
Field of Study: Taxes
Passing Score: 70%
Technical Details: Taxation is a technical field of study for all states.
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Objectives
Objectives:
1. Identify the common-law rules used by the IRS to determine whether a person is an employee for purposes of FICA, FUTA and federal income tax withholding. 2. Recognize employee and officer compensation deductibility factors and the related employment taxes and reporting obligations to ensure compliance with regulations. 3. Identify fringe benefits specifying those that provide deductible incentive based employee compensation. 4. Specify the equity incentive opportunities available to employers showing the variety, tax treatment, and use of stock plans. 5. Recognize the use of deferred compensation agreements to attain compensation and retirement objectives.
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: IRS credit for Enrolled Agents.
Profession Identifiers: CPA