Accelerating Income into 2012: Navigating Internal Revenue Code Sections 162(m) and 409A

Summary: Accelerating income is turning tax planning on its head - delaying deductions and accelerating income into the current year. This podcast summarizes the types of income that can be accelerated into the 2012 calendar year 2012 without running afoul of the restrictions set out in IRS code sections 162(m) and 409A.