Discover what unearned revenue is, how it’s recorded as a liability, and how it gets reported as income. Learn about its role ...

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

Laurie Sepulveda is a MarketWatch Guides team senior writer who specializes in writing about insurance, investing, personal loans, home equity loans, mortgages and banking. She lives in North Carolina ...

Year-end is when many employees and executives choose how much of next year's income to put away for the future via nonqualified deferred compensation (NQDC) plans. Nonqualified deferred compensation ...

Before participating in a deferred compensation plan, you’ll want to know: ...

An annuity is a contract sold by an insurance company, bank or investment broker that exchanges present contributions for ...

Annuities offer guaranteed income and tax-deferred growth, but downsides may include high fees and opportunity costs.

They can be a secure way to avoid outliving assets—but watch out for fees Katharine Paljug is a financial writer and editor with over a decade of industry experience. Her writing has covered nearly ...

Our Federal Tax Group discusses the tax treatment of deferred revenue or advance payments in M&A transactions. The tax treatment of deferred revenue differs from the treatment for financial accounting ...