2008 CCH Comp Topics Ch24

2008 CCH Comp Topics Ch24 - Chapter 24 Deferred...

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Unformatted text preview: Chapter 24 Deferred Compensation and Education Savings Plans ©2007 CCH. All Rights Reserved. 4025 W. Peterson Ave. Chicago, IL 60646-6085 1 800 248 3248 www.CCHGroup.com CCH Federal Taxation Chapter 24 Exhibits 1. Employer-Sponsored Plans: Qualified v. Nonqualified 2. Distributions from Qualified Plans (QPs): Basic Concepts 3. Comparison of Defined Contribution and Defined Benefit Plans 4. Calculating RMDs Using the Uniform Lifetime Table 5. Tax Effect from Before- and After-Tax Contributions 6. Portability Chart 7. Common Retirement Plans for Large Employers—Eligible Employers 8. Common Retirement Plans for Large Employers—Basic Features 9. Common Retirement Plans for Large Employers— Contribution Limits 10. 401(k) Plans—Lecture Problem on Tax Consequences 11. 403(b) Plans—Lecture Problem: Limit on Employee Contributions 12. 403(b) Plans—Lecture Problem: Limit on Employer Contributions Chapter 24, Exhibit Contents A CCH Federal Taxation Chapter 24 Exhibits 1. 457 Plans—Lecture Problem: Limit on Employee Contributions 2. 457 Plans—Lecture Problem: Limit on Employer Contributions 3. Common Retirement Plans for Small Businesses—Basic Features 4. Common Retirement Plans for Small Businesses—Contribution and Deduction Limits 5. Phase-Out Ranges for Traditional IRA Deductions of Active Participants in 2006 6. Traditional IRAs—Lecture Problem #1: Active and Non-Active Spouses 7. Traditional IRAs—Lecture Problem #2 on Phasing-Out Active Spouse Contributions 8. Traditional IRAs—Lecture Problem on Phasing-Out Non-Active Spouse Contributions 9. Traditional IRAs—Lecture Problem on Non-Active Spouse Contributions 10. Distributions to Taxpayers with Multiple IRAs 11. Phase-Out Ranges for Roth IRA Contributions in 2007 Chapter 24, Exhibit Contents B CCH Federal Taxation Chapter 24 Exhibits 1. Roth IRAs—Lecture Problem #1 on Contributions to Roth IRAs 2. Roth IRAs—Lecture Problem #2 on Contributions to Roth IRAs 3. Roth IRAs—Lecture Problem #3 on Contributions to Roth IRAs 4. Applying the Two Qualifying Tests to Roth Distributions 5. Personal Retirement Plans for Working Individuals 6. Employee Stock Purchase Plans—Qualifying Distributions 7. Employee Stock Purchase Plans—Disqualifying Distributions 8. Incentive Stock Options—Qualifying Distributions 9. Incentive Stock Options—Disqualifying Distributions 10. Nonqualified Stock Options (NSOs)—Value Known at Grant Date 11. Nonqualified Stock Options (NSOs)—Value Unknown at Grant Date 12. Restricted Stock Plans—With and Without Section 83(b) Election 13. Savings Plans for Education Chapter 24, Exhibit Contents C CCH Federal Taxation Employer-Sponsored Plans: Qualified v. Nonqualified Qualified Plans 401(k) plans (corporate-styled profit sharing or stock bonus plans), Roth 401(k) plans (effective January 1, 2006 for amended 401(k) plans) , 403(b) plans (i.e., tax-sheltered annuity arrangements), Employee stock ownership plans (ESOPs), Solo 401(k) plans (for self-employed...
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This note was uploaded on 10/23/2009 for the course ACCTG 16 taught by Professor Juliekim during the Summer '09 term at Santa Monica.

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2008 CCH Comp Topics Ch24 - Chapter 24 Deferred...

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