Most executives who get access to a nonqualified deferred compensation plan treat it like a bonus perk. They sign the ...

Executives who spend years building up a non-qualified deferred compensation balance often assume it's safe because it shows ...

Deferred compensation is a way for employees to reduce their tax burden while ensuring their economic security in their golden years. Deferred compensation plans with a long vesting period are ...

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 ...

Most executives who participate in non-qualified deferred compensation plans spend more time thinking about how much to defer ...

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 ...

Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced ...

The two Jeffs, Acheson and Cheshier, warned Monday that competitors are already filling the gaps around retention and executive comp.

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 ...

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 ...

The IRS updated its Nonqualified Deferred Compensation Audit Techniques Guide (the “2021 Guide”) in June 2021. The 2021 Guide replaces a similar guide that was published in June 2015. The 2021 Guide ...

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