FMN Taxes

FMN - 2022/June, Seg 3 - Executive Compensation and Tax Implications

When it comes to compensating employees, companies are getting more creative. However, it is important to remember that any time we give an employee something of value, whether it's special access to the company car during personal time, access to a corporate jet for personal use, or anything else of value, it is going to be treated as compensation unless there's an IRS publication or some IRS authority that says otherwise. David Peters, tax practitioner and financial advisor at Peters Tax Preparation & Consulting, gives us an overview of various types of executive compensation and the potential tax implications.

Learning Objectives:

  • Differentiate the types of transactions the IRS recognizes as gross income under IRC Section 61;
  • Recognize fringe benefits and how they are treated under publication 15-B;
  • Identify the types of the executive compensation plans available; and
  • Categorize some of the problems that companies and/or employees face with respect to employee stock.

Prerequisites/Advanced Preparation:

Work experience in tax planning or tax compliance, or an introductory course in taxation.

Speaker / Author:

David R. Peters is a Certified Public Accountant (CPA) and Certified Financial Planner (CFP), with over fifteen years of experience in financial services. He was formerly the Chief Financial Officer of and has been a financial advisor since 2015. He holds master's degrees in accounting, business administration, and financial services and is pursuing a Ph.D. in Financial Planning & Retirement Income at The American College. He is currently a continuing education instructor for the American Institute of Certified Public Accountants, Surgent, and Kaplan Professional, and the President and owner of David Peters Financial Group Inc, Peters Tax Preparation & Consulting PC, and Peters Financial LLC.


Price (USD)

Standard: $69.90


Course Code : FMN1450-FM

Release Date : 06/10/2022
Expire Date : 01/14/2024
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Taxes

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