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Finance et marchés · 25/01/19961 min de lecture
FUTA Taxation of Amounts Under Employee Benefit Plans
Traduction automatique locale · Langue originale de la source
Résumé
This document contains proposed regulations under section 3306(r)(2) of the Internal Revenue Code, relating to when amounts deferred under or paid from certain nonqualified deferred compensation plans are taken into account as ``wages'' for purposes of the employment taxes imposed by the Federal Unemployment Tax Act (FUTA). The regulations provide guidance to taxpayers who must comply with section 3306(r)(2), which was added to the Code by section 324 of the Social Security Amendments of 1983.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →