search query: @journal_id 50 / total: 1038
reference: 168 / 1038
| Author: | Boma, J. C. Rosenbaum, M. D. |
| Title: | Keep executives happy |
| Journal: | Journal of Accountancy
1998 : FEB, VOL. 185:2, p. 47-50 |
| Index terms: | EXECUTIVES PAY RETIREMENT COMPANY TAXATION CORPORATE PLANNING USA |
| Language: | eng |
| Abstract: | When 401 (k) plans were introduced in 1984, most of executives took full advantage of the opportunity to defer current income into the future, usually until retirement, when tax rates were expected to be much lower. These plans were important investment opportunities because executives could invest a significant amount of income on a pretax basis. |
SCIMA