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FICA Taxes › Executive Compensation

Federal Insurance Contribution Act (FICA) Taxes are United States federal payroll taxes levied to fund the Social Security and Medicare system. FICA Taxes burdens are divided between employers and employees and... more +
Federal Insurance Contribution Act (FICA) Taxes are United States federal payroll taxes levied to fund the Social Security and Medicare system. FICA Taxes burdens are divided between employers and employees and are currently set at 12.4% for Social Security and 2.9% for Medicare. less -
Proskauer - Employee Benefits & Executive...

FICA Tax: Navigating the Nonqualified Deferred Compensation Special Timing Rule

Proskauer - Employee Benefits & Executive... on

Compensation is generally subject to federal income tax and FICA tax when compensation is actually paid to an employee. However, nonqualified deferred compensation (NQDC) may be subject to FICA taxation before federal income...more

Husch Blackwell LLP

Attracting and Retaining Key Executives through Deferred Compensation Plans

Husch Blackwell LLP on

Deferred compensation plans offer highly compensated and key employees an opportunity to earn performance awards, defer compensation and taxes until a later date, reduce certain payroll taxes, informally find executive life...more

Foley & Lardner LLP

Incentive Compensation That is Never Subject to Income Tax – Too Good to Be True?

Foley & Lardner LLP on

Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner that gives them flexibility and drives performance, but receives coveted capital gains treatment. This usually...more

Pillsbury Winthrop Shaw Pittman LLP

Five Things Employers Should Know about Tax Reform

Pillsbury Winthrop Shaw Pittman LLP on

With the enactment of the Tax Cuts and Jobs Act comes sweeping changes to executive and equity compensation and employee benefits. Employers should evaluate whether they will be subject to the $1 million tax deductibility...more

Nexsen Pruet, PLLC

Tax Alert: New Executive Compensation Regulations Clarify Timing of Taxation

Nexsen Pruet, PLLC on

The Internal Revenue Service recently published final regulations under Section 83 of the tax code. These regulations deal with the timing for taxation for grants of property (e.g., stock) that are subject to...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Executive Compensation and Benefits Alert: Strategies for Accelerating Income Into 2012"

Skadden, Arps, Slate, Meagher & Flom LLP on

Tax rates for highly compensated individuals will increase in 2013, perhaps substantially. This is due in part to: - Possible expiration in 2013 of the Bush tax cuts, resulting in increases in the highest marginal tax...more

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