Chapter 9

Employee Expenses and Deferred Compensation

Classification and Limitations of Employee Expenses
Travel Expenses
Transportation Expenses
Entertainment Expenses
Reimbursed Employee Business Expenses
Moving Expenses
Education Expenses
Office in Home Expenses
Deferred Compensation
Qualified Pension and Profit-Sharing Plans
Nonqualified Plans
Employee Stock Options
Plans for Self-Employed Individuals
Traditional IRA
Roth IRA
Coverdell Education Savings Account
Health Savings Accounts
Simplified Employee Pensions
Simple Retirement Plans