 | Compensation
Upon completing this chapter, you should be able to:
| LO 12-1 | Discuss and explain the tax implications of compensation in
the form of salary and wages from the employee's and
employer's perspectives.
| | LO 12-2 | Describe and distinguish the tax implications of various
forms of equity-based compensation from the employer's
and employee's perspectives.
| | LO 12-3 | Compare and contrast taxable and nontaxable fringe
benefits and explain the employee and employer tax
consequences associated with fringe benefits.
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