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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

Alan Ponce,
law review tax law special timing rule retirement deferred compensation plans federal insurance contribution act fica tax erisa
Georgia State University Law Review
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).
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