Which one of the following may be accomplished through a section 83(b) election?

Angus Deter, age 60, had a 60% interest in Amalgamated Manufacturing before his death this year. Corporate-owned key employee life insurance on Angus named Trisha, his 35-year-old wife, as the beneficiary of the $500,000 policy. Angus believed Trisha would share the proceeds with the corporation to ease any transition costs. Distribution of this life insurance policy

Advantages of an age-weighted plan include each of the following, except

Which of the following is (are) true regarding the alternative minimum tax (AMT)?

When the corporation pays the premiums and receives death benefits from key employee life insurance,

Octagon Construction initiated a split dollar plan for O. B. Tuse by transferring an existing corporate-owned key employee policy to a third-party beneficiary. If O. B. Tuse dies

Master Widget, Inc. is considering installing a money purchase plan. The company has 100 employees. Two are owners, two are key employees, and the rest are line workers. Turnover is 10-14% per year among the line workers. The owners have asked you, their financial advisor, to tell them which of the following options would maximize contributions for owners and key employees while minimizing plan expenses.

At what point does an employer normally receive a tax deduction for a restricted stock plan?

Which of the following is (are) true regarding the alternative minimum tax (AMT)?

The owner of Whitney Corporation, Inc. earned $250,000 in 2016. In the same year, three highly compensated employees earned $100,000 each. The remaining 30 line workers earn about $20,000 each, for a total payroll of $600,000 for this group of workers. Whitney Corporation made the maximum allowable contribution to each employee’s money purchase plan in 2016. In 2016, what was the total amount that Whitney Corporation contributed to its money purchase plan?