Too Much Discretion With Respect To Annual Bonuses May Cause Deferral Of The Employer’s Deduction
By EsqSocial Corporation 03/12/13
In an IRS Field Attorney Advice Memorandum (FAA 20134301F) dated September 18, 2013, the IRS Office of Chief Counsel reviewed several common bonus plan designs in connection with a request for an opinion with regard to the timing of the employer’s...
By: Leonard, Street and Deinard - Employee