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，以及長遠(yuǎn)性-會(huì)計(jì)審計(jì)-展示頁
2025-01-31 07:14本頁面
【正文】 tion has made $200,000 in ine for individuals and $250,000 for married couples the new definition of 39。 in America, CFP174。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。, Financial Advisors, was spinning out scenarios for corporate executive clients when it appeared highly probable that top earners would be facing a percent top federal bracket beginning in 2021, versus 35 percent in 2021. Suppose a married executive [with family taxable ine exceeding $250,000] had the option of taking a $100,000 bonus in 2021, or deferring it until 2021, he suggests. If the executive let that $100,000 gather notional interest at 4 percent annually in a nonqualified deferred pensation plan, it would grow to $112,486 in three years, Hoch says. But the bination of an assumed percent basic marginal tax rate beginning in 2021 plus the higher Medicare tax rates that kick in two years afterward would leave that executive with only $63,667 after the federal tax bite in 2021. He would have way more money if he paid the tax in 2021 and invested it, concludes. Focus on Executives Corporate executives (with both publicly and privately held panies) like hypothetical client, with access to nonqualified deferred p plans, equitybased pensation, and other benefits, give planners a variety of tax planning issues to consider. That is particularly true when the client has sufficient clout with senior corporate leadership to make adjustments to the structure of his or her pensation package. In a nonqualified plan, you [the corporation] can pick and choose anyone you want to confer benefits, and you can structure the pensation any way you want, notes Paul Schneider, . However, as a practical matter, the larger the corporation, the harder it might be for an executive to negotiate a customized, taxadvantaged package. The larger panies tend to operate on general principles, so it makes it difficult to draw up different plans for different executives. And the administrative factors bee more of a factor than anything else, Schneider says. Still, that doesn39。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
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