Compensation and Employee Benefits
Provisions covering equity compensation, deferred compensation, and fringe benefits.
Key sections and concepts
- Section 83
Property for services
Taxes restricted property, with the Section 83(b) election.
- Section 125
Cafeteria plans
Lets employees choose between cash and qualified benefits.
- Section 132
Fringe benefits
Excludes certain fringe benefits from income.
- Section 280G
Golden parachutes
Denies deductions for excess parachute payments.
- Section 401(k)
Cash or deferred arrangements
Sets qualification rules for 401(k) plans.
- Section 409A
Nonqualified deferred compensation
Sets timing and distribution rules for deferred compensation.
- Section 422
Incentive stock options
Provides the rules for ISOs.
- Section 423
Employee stock purchase plans
Provides the rules for qualified ESPPs.
- Section 457
Government and nonprofit deferred plans
Covers deferred compensation of state, local, and exempt employers.
Popular search topics
- RSU taxation
- 83(b) election
- ISO vs NSO
- ESPP tax
- 409A valuation
- Form 3921
- Form 3922
- fringe benefit taxation
For general education only, not tax advice. Tax law changes often, so confirm current rules and amounts with primary sources.
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