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Executive Bonus Arrangement (Section §162 Bonus Plan)


사업자나 회사 중역(Manager – 중요한 역활을 하는 사람)

사업에서 제일 중요한 사람이 현금가 생명보험료를 내고 동시에 사업비용으로서 세액공제를
받고  언제든지 사업재정목표를 이루기 위하여 인출형태로 돈을 쓸 수 있다.


보너스 플랜을 만들어서 TAX Deducible 을 받을 수 있다.

적금(투자) 보험이라서  Cash Value 로  Life Insurance 를 넣을 수 있다.

돈을 자유로이 인출 또는 다른 Retirement Plan 로 쓸수 있다.

장점 :
1. 사업장내에서 중요한 사람만 혜택
2. 경상비용으로 처리 세액공제 받는다.
3. 세금은 나중에 내고 계속 투자할 수 있다.

단점 :  모든 회사 유형에  유리한 것은 아니다.



 SEP IRA Tax Deductions

ABC Dry Cleaners

WITHOUT SEP IRA WITH SEP IRA
Net Profit $265,000.00 $265,000.00
Estimated Tax % (State + Federal) 43% 43%
SEP IRA CONTRIBUTION $0.00 $52,000.00
Taxable Profit $260,000.00 $213,000.00
Estimated Taxes Paid $113,950.00 $91,590.00



Total Tax Saved: $113,950.00 - $91,590.00= $22,360.00




Executive Bonus Plan Tax Deductions: Section 162

ABC Corporation
WITHOUT PLAN WITH PLAN
Net Profit $250,000.00 $250,000.00
Owner Salary $50,000.00 $50,000.00
Estimated Tax 40% 40%
Personal Income Tax 35% 35%
Executive Bonus Plan ($0.00) ($50,000.00 Bonus) + ($17,500.00 Withholding)
Taxable Net Profit $250,000.00 $182,500.00
Taxable Owner Salary $50,000.00 $100,000.00
Estimated Tax Paid Owner $17,500.00 $35,000.00 - $17,500.00=
$17,500.00
Estimated Tax Paid Business $100,000.00 $73,000.00

Total Tax Saved: $100,000.00 - $73,000.00 = $27,000.00

 

SEP IRA Tax Deductions

ABC Dental Health


WITHOUT SEP IRA WITH SEP IRA
Net Profit $150,000.00 $150,000.00
Estimated Tax % (State + Federal) 39% 39%
SEP IRA CONTRIBUTION $0.00 $37,500.00
Taxable Profit $150,000.00 $112,500.00
Estimated Taxes Paid $58,500.00 $43,875.00



Total Tax Saved: $58,500.00 - $43,875.00 = $14,625.00

 

Executive Bonus Plan Tax Deductions: Section 162

ABC Hangook Restaurant
WITHOUT PLAN WITH PLAN
Net Profit $150,000.00 $150,000.00
Owner Salary $40,000.00 $40,000.00
Estimated Tax 39% 39%
Personal Income Tax 30% 30%
Executive Bonus Plan ($0.00) ($30,000.00 Bonus) + ($9,000.00 Withholding)
Taxable Net Profit $150,000.00 $111,000.00
Taxable Owner Salary $40,000.00 $70,000.00
Estimated Tax Paid Owner $12,000.00 $21,000.00 - $9,000.00=
$12,000.00
Estimated Tax Paid Business $58,500.00 $43,290.00

Total Tax Saved: $58,500.00 - $43,290.00 = $15,210.00







eunice lee  408-802-8104