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Accumulated Earnings and Deferred Compensation
Course#: 42

Category: Tax Issues and Planning

Field of Study: Taxes

Audience: HR Managers, HR Generalists

Level of Difficulty: Advanced

Delivery Method: Self-Study

Prerequisites: Some college-level courses with moderate algebraic training

Advanced Preparation: None

Overview:
This course looks at pitfalls often overlooked in the valuation of a company. First we examine taxation issues related to accumulated earnings. Then we look at the potential tax loss/gain that exists with deferred compensation plans. These include qualified and nonqualified retirement plans such as rabbi trusts, secular trusts, and stock options.

Learning Objectives:
  • Explain how dividends are taxed and should be treated by small closely held organizations
  • Determine an organization's reasonable business need for retained earnings
  • Explain the economic benefit doctrine
  • Apply the Bardahl formula to determine operating cycles
  • Trace the financial impacts of various deferred compensation plans
Credit and Professional Continuing Education Information:

*The Course Credit Map displays credit types offered by location and corresponding lists of eligible courses.

Course Price:  Free!
Exam Price:  $24.95




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