– definition, highlights, reasonings behind various compensation and the necessity it has during employment and after retirement
Discussions- discuss the pros and cons of various tax compensations and the main importance of the existence of this form of the accounting system. Discussion of the present forms (2020) compensations and functions of the system. Incorporate current examples concerning compensation and retirement plans.
– equity-based compensations
o stock options, restricted stock
– Deferred compensation plans
o Nonqualified plans vs. qualified plans
– Additional types of compensation
– tax complications- salary/ wages
o Form w-2, w-4,1099-MISC
– Benefit factors
o Defined benefit plans
– Retirement plans
o Individual retirements accounts (IRA)
o Self- employed retirement accounts- simplified employee pension (SEP)
– Reiterate the importance of compensation plans and discussion of various retirement plans that are regulated in an employee/ employer
– Reasoning/ importance of compensation plan
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