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Accumulated Earnings and Deferred Compensation

Course#: 42
Category: Tax Issues and Planning
Field of Study: Taxes
Audience: HR Managers, HR Generalists
Level of Difficulty: Advanced
Delivery Method: QAS Self Study
Prerequisites: Some college-level courses with moderate algebraic training
Advanced Preparation: None
This course looks at complexities in the valuation of a company. First we examine taxation issues related to accumulated earnings. Then we look at the potential tax loss/gain that exists with deferred compensation plans. These include qualified retirement plans like a 401K and nonqualified retirement plans such as rabbi trusts, secular trusts, and stock options.
Learning Objectives:
  • Identify how dividends are taxed
  • Determine an organization’s reasonable business need for retained earnings
  • Calculate the reasonable working capital needs of a corporation using the Bardahl formula
  • Recognize the financial impact of various deferred compensation plans
  • Identify when the economic benefit doctrine is most frequently applied
  • Differentiate between a golden parachute and other types of severance pay
*The Course Credit List displays credits and credit types offered by location.

Course Price:  Free!
Exam Price:  $49.00

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