A Reminder of What IRS Examiners Will Look for Regarding NQDC Plans
An updated audit technique guide discusses the doctrines of constructive receipt and economic benefit, as well as IRC Section 409A,...
Tag: NQDC plans
Stimulus Bill Includes Executive Compensation Changes That Might Affect NQDC Plans
The legislation changes the Internal Revenue Code so that more top earners’ compensation won’t be deductible.
The NQDC Market
Data on number of plans, participants and liabilities by nonqualified plan type, and a listing of the largest providers of...
Ways NQDC Plan Participants Use Their Accounts
Section 409A nonqualified plans allow for various payment dates so participants can save for children’s college expenses and other financial...
Differences Between NQDC Plans Subject to IRC 409A and 457
The nonqualified plans offered to top executives at for-profit companies are subject to different rules than those offered to executives...
Opinions |
Considering Say-on-Pay Proposals for NQDC Plan Designs
It’s worth examining how shareholders might view the compensation executives receive through NQDC plan designs.
IRS Proposes Regulations on Compensation Deductions and NQDC Plan Effects
The regulations explain how grandfathered amounts are treated when a distribution is made from a nonqualified deferred compensation (NQDC) plan.
Products |
Year-End Planning Help Offered for NQDC and Executive Comp Plan Participants
myStockOptions.com has updated its Year-End Planning section for what's different after tax reform.
Nonqualified Deferred Compensation Plans and Section 409A
NQDC plan sponsors must understand Section 409A rules to avoid unintended tax consequences and, possibly, participant lawsuits.
Products |
New Provider Enters Non-Qualified Retirement Plan Market
CapAcuity is a non-qualified benefit provider which its founder says is responding proactively to recent disruptive trends in executive benefits.
NQDC Plan Recordkeeping Market Now a Blend of Expertise and Administration
The market has become more blended, with the emergence of “hybrid” organizations capable of delivering on both deep NQDC-specific expertise...
The Tax Cuts and Jobs Act and NQDC
Changes to the treatment of executive compensation and NQDC plans may look unfavorable, but sources say they remain a valuable...
Products |
Wolters Kluwer Releases Guide About Tax Reform Effects
A white paper unpacks aspects of the new law that will affect a wide range of retirement, benefits and payroll...
Few NQDC Plan Sponsors to Make Plan Changes
Among the few that are, the majority cited additions or enhancements to plan education and communication programs, investment crediting options...
Appellate Court Affirms Top Hat Plan Change in Crediting Rate
The court found nothing in the plan document prevented the board of the Computer Sciences Corporation Deferred Compensation Plan for...
Tax Reform Bill Would Be Unfavorable to NQDC Plans
In addition, tax-exempt employers would be subject to additional taxation rules.