Vol. 34, Issue 2, 2018February 01, 2018 EDT
How Special Is the Special Timing Rule? Analyzing the Timing of FICA Taxation in Nonqualified Deferred Compensation Plans
How Special Is the Special Timing Rule? Analyzing the Timing of FICA Taxation in Nonqualified Deferred Compensation Plans
law reviewtax lawspecial timing ruleretirementdeferred compensation plansfederal insurance contribution actficataxerisa
Alan Ponce, How Special Is the Special Timing Rule? Analyzing the Timing of FICA Taxation in Nonqualified Deferred Compensation Plans, 34 Georgia State University Law Review 427 (2018).