2026 Employee Compensation and Benefits

Description

EAs and Other Tax Preparers, after passing the exam you MUST click on the link “GET YOUR CERTIFICATE” to have your hours reported to the IRS. 

The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay, including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax-favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOTs, stock options, and bonuses. Finally, deferred compensation arrangements are investigated. The goal of this mini-course is to provide participants with a working knowledge of the types of compensation necessary to structure a compensation package minimizing tax liabilities and cost.

Learning Objectives
Upon completion of this course, you will be able to:
1. Identify the common-law rules and factors used to determine whether a person is an employee or independent contractor.
2. Recognize employee and officer compensation deductibility factors and the related employment taxes and reporting obligations to ensure compliance with regulations.
3. Identify fringe benefits, specifying those that provide deductible incentive-based employee compensation.
4. Specify the equity incentive opportunities available to employers, showing the variety, tax treatment, and use of stock plans.
5. Recognize the use of deferred compensation agreements to attain compensation and retirement objectives.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete

A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/