ACC 685 - Taxation of Employees/Executives/Retiree Fringe Benefits

(3 Credits)

This course covers taxation issues surrounding various employee benefits and deferred compensation plans. The tax implications for both the employer and employee of pension, profit-sharing, annuity income, cafeteria and other benefits are examined in depth. This course will also address the risks and benefits of using independent contractors instead of employees.

Prerequisite(s): ACC 650 , ACC 660