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Retirement Planning
Chapter 12: Deferred Compensation & Equity Compensation/EMPLOYER INCOME TAX DEDUCTION
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Chapter Study Session

Chapter 12: Deferred Compensation & Equity Compensation

EMPLOYER INCOME TAX DEDUCTION

01.Core Concepts

• Matching of income/expense provision applies • Employer has tax deductible expense when employee recognizes taxable income. • Payroll taxes on deferred compensation are currently deductible – since currently payable.