Methodology
The 2025 PLANSPONSOR NQDC Market Survey was fielded from February through April via the Qualtrics survey platform. Data were supplied by 17 nonqualified deferred compensation plan providers as part of their response to the annual PLANSPONSOR Recordkeeping Survey. All data are as of December 31, 2024.
In analyzing our data, we validated any data discrepancies with each provider to ensure the data totals align with the information provided. It is the responsibility of the survey respondent to provide accurate and true data for analysis.
Here, we break out the top NQDC providers according to such variables as participants, technical experts, Section 409A plans and total liabilities. Profiles explore the dimensions of each provider’s NQDC business, such as the number of NQDC plans by type, the number of 409A NQDC plans by participant size, the choices of specialty financing vehicles supported by the plans, etc.
For more information on the data presented here or to sign up for the 2026 PLANSPONSOR NQDC Market Survey, please reach out to the research and surveys team at surveys@issmediasolutions.com.
—Kimberley Gonzalez-Quiles