Compensation is generally subject to federal income tax and FICA tax when compensation is actually paid to an employee. However, nonqualified deferred compensation (NQDC) may be subject to FICA taxation before federal income taxation under a FICA tax special timing rule. The scope of NQDC subject to FICA taxation is broad, including voluntary deferrals of...| Tax Talks
Here’s a curated look at where institutional investing is under strain—and where forward-looking strategies offer paths to improve performance, oversight, and alignment.| CFA Institute Enterprising Investor