2022
PLANSPONSOR NQDC Market Survey

NQDC Providers

NQDC Providers

Newport

Profile as of December 31, 2021
Total NQDC plans1,551
Total NQDC assets/liabilities ($MM)$47,033
Total NQDC participants129,494
Number of NQDC Plans – by Type
§457(f) and nongovernmental §457(b)165
401(k) mirror plansDo not track
Deferred compensation1,388
DB programs/SERPs26
Long-term incentive6
Other110
Number of §409A NQDC Plans – by Size
<5 Participants428
5 – 25 Participants521
26 – 50 Participants190
51 – 100 Participants150
>100 Participants262
Specialty Financing Vehicles Supported
Separate account life insurance
General account life insurance
Company stock
Institutional investments
Alternative investments
Letters of credit
Annuities
ETFs
Hybrid financing
Other §409A Services
Supports phantom stock
Supports restricted stock units
Offers model plan documents
No. of NQDC technical experts35
% of clients using rabbi trusts85%
Footnote:
NR = Not Reported