2021
PLANSPONSOR NQDC Market Survey

NQDC Providers

NQDC Providers

Prudential Retirement

Profile as of December 31, 2020
Total NQDC plans573
Total NQDC assets/liabilities ($MM)$18,576
Total NQDC participants62,084
Number of NQDC Plans – by Type
§457(f) and nongovernmental §457(b)72
401(k) mirror plans0
Deferred compensation458
DB programs/SERPs28
Long-term incentive9
Other6
Number of §409A NQDC Plans – by Size
<5 Participants65
5 – 25 Participants168
26 – 50 Participants79
51 – 100 Participants62
>100 Participants127
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 experts25
% of clients using rabbi trusts52%
Footnote:
N/A = Not available.
NR = Not reported.