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Taxation & Estate Planning

: TaxProf Blog

Chason: Taxing the Investment Component of Deferred Compensation

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Eric D. Chason (William & Mary) has published Executive Compensation and Tax Neutrality: Taxing the Investment Component of Deferred Compensation, 31 Cardozo L. Rev. 1667 (2010). Here is the Conclusion: Conceptually, deferred compensation is composed of compensation and investment components. Current law adequately taxes the compensation component, but it fails...

Full post as published by TaxProf Blog on July 21, 2010 (boomark / email).

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