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Accumulated Earnings and Deferred Compensation
Course Number: 42

CPE Self-Study Notes:

Determining how much to pay top-level management requires more than a judgment of direct pay (salary and bonus). In privately held organizations, long-term incentives and deferred compensation plans often accumulate more value than that accumulated by direct pay.

These plans present an opportunity for business professionals to review areas such as valuations, business appraisals, trusts (including rabbi trusts), contracts and taxation, government reporting, and a host of related issues.

Deferred compensation plans, which are typically unfunded plans, impact the identification of competitive total compensation levels, value of an organization, accumulated earnings, and other issues. They are plans that delay constructive receipt of income earned in order to defer income taxes.

Today's human resources professional who serves as a business advisor requires an understanding of deferred compensation, excess accumulated earnings, and their impact on budgeting and planning.

CPE Self-Study Credit Information:

CPE Registry - Course approved for 2.5 credit(s) in these states:

Alabama, Alaska, Arkansas, California, Colorado, Delaware, District of Columbia, Florida, Georgia, Guam, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, West Virginia, Wyoming

Course approved for 2 credit(s) in Texas


Course Price:  Free!
Exam Price:  $49.00


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World at Work CPE Sponsors - Registry JCA BAC CAC
The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors and as a sponsor of the Quality Assurance Service (QAS). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to NASBA through its website: www.learningmarket.org.
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