ACCOUNTING AND TAXATION
Employee Benefit Tax Planning (3)
Course Level: Graduate
Analysis of income tax aspects of compensation benefits for employees at all levels and for self-employed persons. Detailed consideration of qualified pension and profit-sharing plans, individual retirement accounts, Keogh plans, statutory and nonstatutory stock options, and other fringe benefits (life insurance, medical plans, etc.). Prerequisite: ACCT-604 or permission of Director of the MS Taxation program.