The tax bill proposed by the Committee on Ways and Means of the U.S. House of Representatives would, if enacted into law in its current form, replace Section 409A of the Internal Revenue Code and tax ...

A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

For participants in nonqualified deferred comp plans, year-end is the time to decide how much to squirrel away for retirement. The IRS just released the 2024 contribution limits on qualified ...

A nonqualified deferred compensation (NQDC) plan is an arrangement that an employer and employee agree to where the employer accepts to pay the employee sometime in the future. Executives often ...

In their battle for talent, employers are beefing up ancillary retirement plans they call non-qualified deferred compensation plans for their high-level executives, according to a survey from the Plan ...

Employers are leveraging NQDCs for retention use at increasing rates, with 30% having a noncompete provision. Non-qualified deferred compensation plans are increasingly being used by employers as ...

Non-qualified deferred compensations have been around even before the passage of ERISA in 1974. But lately – and lately being the firestorm surrounding the President’s budget proposal to substantially ...