Tax-exempt employers face a matrix of tax and disclosure issues in designing an appropriate supplement retirement program. This resource intends to examine the income tax, payroll tax and Form 990 reporting aspects of the major plans currently available to tax-exempt employers, and review those major plans from the reference point of several major design considerations.
The recent presidential election has tax professionals busy analyzing predicted (and hoped for) tax reform proposals, including the potential reduction in the top marginal rates for individuals. It is unclear whether and when rates will be reduced, and how soon thereafter rates may creep up again, but tax rate proposals invariably lead to discussions relating to the timing of compensation payments.
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