Deductibility of Nonqualified Deferred Compensation in Mergers and Acquisitions.

Autor:	O'Connell Jr., Frank J., Powers, Kevin, Reinbold, Melissa
Předmět:	DEFERRED compensation MERGERS & acquisitions PENSIONS ASSET acquisitions LIABILITIES (Accounting)
Zdroj:	Tax Adviser; Sep2007, Vol. 38 Issue 9, p496-498, 3p
Abstrakt:	The article deals with deductibility of nonqualified deferred compensation (NQDC) in mergers and acquisitions. It mentions that a deferred-compensation arrangement exists when the employee receives compensation for service after the 2½-month period. The assumption by the acquirer of the employer's unfunded NQDC liabilities may result in less-than-desirable tax consequences in the context of an acquisition treated as a taxable asset acquisition. The application of Section 404(a)(5) to the deductibility of unfunded NQDC is more straightforward.
Databáze:	Complementary Index
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