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Aug 29, 2005 · Section 62 (a) (2) (A) of the Code and § 1.62-2 (b) of the Income Tax Regulations provide that, for purposes of determining adjusted gross income, an employee may deduct …
The Plan will be a prescribed plan or arrangement as described in paragraph 6801 (d) of the Regulations and will therefore be excluded from the definition of a 'salary deferral …
Principal Issues: Whether a proposed plan is a prescribed SDA per paragraph 6801 (d) of the Income Tax Regulations Position: Yes. Reasons: Based on the particular facts and proposed …
Regi_ulation 68()_1(d) Most arrangements which attempt to defer an employee's compensation beyond the year in which it is earned will generally be at risk of being classified as a salary …
Apr 21, 2016 · The prescribed plans are set out section 6801 of the Income Tax Regulations, and subsection 6801 (d) refers to a plan or arrangement where deferred amounts cannot be paid …
6801 For the purposes of paragraph (l) of the definition salary deferral arrangement in subsection 248 (1) of the Act, a prescribed plan or arrangement is an arrangement in writing
A 6801 (d) or DSU plan is a prescribed plan for purposes of the exclusion under paragraph (l) of the definition of 'salary deferral arrangement' (SDA) in subsection 248 (1) of the Act.
Principal Issues: Will a plan that includes both a deferred share unit component and a separate 3-year bonus component be considered a salary deferral arrangement? Position: No. Reasons: …
* a prescribed plan under paragraph (l) that is a deferred share unit (“DSU”) plan designed to fit within the parameters of paragraph 6801 (d) of the Regulations.
Paragraph 6801 (d) of the Regulations (Reg. 6801 (d)) prescribes an exception to the salary deferral arrangement rules for a deferred share unit (DSU) plan that provides for the following: …
a prescribed plan under paragraph (l) that is a deferred share unit (“DSU”) plan designed to fit within the parameters of paragraph 6801 (d) of the Regulations.
Care must also be taken to ensure proper compliance with securities laws (e.g., does prospectus exemption apply?) any other regulatory requirements (e.g., privacy law requirements) General …
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