Deferred compensation plans allow you to offer employees income spread out over the future in exchange for their work today. Retirement plans that you contribute to on behalf of your employees are a ...

We had a reader reach out to us concerning farmer’s constructive receipt of grain sales. Here are his comments: “Please address the proper way to execute deferred payment contracts. I have several ...

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

Recently, an HT reader, Stuart Sinai, an attorney with Kemp Klein Law Firm in Troy, Michigan, suggested that I consider doing an article on Section 409A. This is not to be confused with Formula 409, ...

In April 2007, the IRS issued final regulations under section 409A pertaining to nonqualified deferred compensation (NQDC) plans. The regulations represent a culmination of efforts to bring uniformity ...

Benjamin Harvey CFP®, CPWA®, ChFC®, CLU® Founder and Private Wealth Advisor, Summation Wealth Group To continue reading this content, please enable JavaScript in ...