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Understanding and Applying FICA's Special Timing Rule for Account Balance Plans (PDF)
Mayer Brown LLP, via Bloomberg Tax Management Compensation Planning Journal Link to more items from this source
[Guidance Overview]
July 31, 2018
"While the rules and applicable guidance have remained largely unchanged over recent years, some of the rules are unclear on how FICA taxes should be applied with respect to deferred compensation payable under account balance plans, including restricted stock units (RSUs) and deferred dividend equivalent units (DEUs). Further, the special FICA tax rules applicable to deferred compensation are frequently overlooked or misunderstood by employers, resulting in erroneous payment of the applicable taxes."

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