Featured Jobs
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
Sentinel Group
|
|
Regional Vice President, Sales MAP Retirement
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
DWC - The 401(k) Experts
|
|
MAP Retirement
|
|
MAP Retirement
|
|
Pattison Pension
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
BPAS
|
|
Retirement Relationship Manager MAP Retirement
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of IRS Publication 5528: Nonqualified Deferred Compensation Audit Technique Guide (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 1, 2021 23 pages, rev. Jun. 2021. "A NQDC plan examination should focus on when the deferred amounts are includible in the employee's gross income and when those amounts are deductible by the employer. The examiner should also address if deferred amounts were properly taken into account for employment tax purposes. The timing rules for income tax and for FICA/FUTA taxes are different. This guide discusses each of these concerns[.]" |
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |