會(huì)計(jì)外文翻譯---不確定時(shí)期的可變性給付稅收籌劃：機(jī)會(huì)靈活性以及長(zhǎng)遠(yuǎn)性-會(huì)計(jì)審計(jì)-全文預(yù)覽
【正文】 ow the federal budget gap will include calling on higher earners to increase their share of the national tax. The Obama Administration has made $200,000 in ine for individuals and $250,000 for married couples the new definition of 39。s Tax Bite Those same ine levels were included in PPACA. Specifically, the health reform law adds nearly 1 percent to the employee portion of the Medicare payroll tax for higher ine taxpayers, bringing the total to percent (up from percent), notes Russell Hall, a senior consultant for Towers Watson, an international pensation and human resource strategy consulting firm. In addition, unearned ine of those same taxpayers will be subject to a percent Medicare surtax in 2021, Hall says. Another important tax planning consideration is the consensus opinion that preferential tax treatment for longterm capital gains will remain embedded in the Internal Revenue Code, even if the maximum rate rises significantly above today39。t try to negotiate the most favorable pensation arrangements possible, he adds. For executives with public panies, equitybased pensation schemes are, of course, a critical element of the capital accumulation game plan and present different taxplanning challenges and opportunities. The general expectation that longterm capital gains will be taxed at lower rates than ordinary ine continues to steer executives towards equitybased pensation, even if there may be an element of ordinary ine when you start out, Schneider says. The longterm prospect of getting capital gain is more attractive than getting deferred pensation in the form of cash. Stock Option Opportunities Incentive stock options allow their holders to pay longterm capital gains tax rates on the spread between the exercise Price and the market price when they are soldprovided that the executive holds on to the shares for a year from the exercise date, and two years from the date they were granted. One downside from the pany39。s shareholders and that approval must have been granted no more than a decade prior to ISO grants being issued. Some ISO plan restrictions may limit their applicability to the most senior executives. For example, a $100,000 annual option exercise limit is imposed, based on the market value of the underlying stock on the date the options were granted. Another restriction that might be more problematic for executives of smaller panies is that ISO cannot be issued to employees who own more than 10 percent of the pany’s voting stock. As a result of those and other constraints, ISO have been losing appeal in recent years, Schneider says. The more popular alternative, the nonqualified stock option (NQSO), presents different tax planning opportunities and challenges. For example, while corporations can, in theory, issue Noses without restriction, the executive will always pay ordinary ine tax on any gains in value of the underlying stock when the options are exercised. The question with them is how long to hold the option and take the tax hit at ordinary ine tax rates, and then hold on to the stock in hopes of future capital gains. If the executive defers exercising the options for several years and the stock appreciates significantly, the ultimate tax bite could put the executive far behind where he or she might have wound up by exercising the option early, then selling the stock with a significant (more moderately taxed) capital gain. On the other hand, if the client exercises the optio
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1