In their Taxation column, David E. Kahen and Elliot Pisem, memebers of Roberts & Holland, write that many trusts commonly encountered in the context of the funding of pensions and other forms of deferred compensation in the United States permit employees to defer income until it is received by them.
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Disqualification of Employee Trust: 'Yarish v. Commissioner'
New York Law Journal
October 18, 2012
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