The preamble to the proposed regulations suggests that whenever the terms of the stock agreement or those of the plan under which the right is granted provide the plan administrator with a general power to modify the terms of outstanding grants of stock rights, none of the grants will be excluded from treatment as deferred
compensation under Sec.
A company's deferred
tax asset usually differs from its realized tax benefit.
The KPMG Agreement: Use of a Deferred
Prosecution Agreement to Resolve a Criminal Tax Investigation
The worst case scenario is that we have reduced and deferred
the effect of the tax.
Analyze the data to generate short-and long-term recommendations for reducing--if not eliminating--the deferred
IRS Notice 2005-1 provides guidelines to help tax practitioners transition their clients to full compliance by the end of this year, including some tricky deferred
compensation issues such as stock options and stock appreciation rights.
While many companies pay employees' legal fees, by doing so for an individual who has effectively been offered up in exchange for a deferred
prosecution, it may be perceived that the company is not cooperating.
research on deferred
taxes and management opportunism also faces the constraint that U.
Neil Callan Jul, 1999 13 + 6 deferred
+ 1 day at British Racing School
At that meeting, Emmet Lavery, the director of the National Service Bureau and a playwright himself, "stated that Liberty Deferred
was a play the National Service Bureau was indeed proud to recommend.
Twenty-five thousand dollars per year placed into his deferred
option account, plus 6 percent interest would yield an account value of over $149,000 in 5 years.
These are a) the applicable tax rate, b) the valuation allowance for deferred
tax asset, and c) the classification of current and non-current deferred
tax assets and liabilities on the balance sheet.
The income statement approach to accounting for deferred
income taxes using the "with-and-without" calculation is discarded in favor of a balance sheet approach focusing on the future tax consequences of assets and liabilities that have a difference between their tax basis and book basis.
Gross margin associated with the deferred
revenue for the fourth quarter of fiscal 2006 was $1.
compensation arrangements must satisfy requirements relating to the timing of (l) elections to defer compensation, (2) changes in the time and form of payments and (3) distributions of deferred