The Special Timing Rule for Taxation of Nonqualified Deferred Compensation | Dorsey & Whitney LLP
For an employee who is a U.S. taxpayer, both the employer and the employee are liable for a portion of Social Security taxes and Medicare taxes (collectively referred to as “FICA”...
Dorsey Whitney Social Security Timing Rule Special Timing Rule Nonqualified Deferred Restricted Stock Units
Source: jdsupra.com