2021
PLANSPONSOR NQDC Market Survey

NQDC Providers

NQDC Providers

T. Rowe Price

Profile as of December 31, 2020
Total NQDC plans212
Total NQDC assets/liabilities ($MM)$3,867
Total NQDC participants12,579
Number of NQDC Plans – by Type
§457(f) and nongovernmental §457(b)43
401(k) mirror plans0
Deferred compensation121
DB programs/SERPs19
Long-term incentive0
Other29
Number of §409A NQDC Plans – by Size
<5 Participants31
5 – 25 Participants61
26 – 50 Participants26
51 – 100 Participants26
>100 Participants25
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 documentsNo
No. of NQDC technical experts20
% of clients using rabbi trusts70%
Footnote:
N/A = Not available.
NR = Not reported.