2026
Recordkeeping Survey
As employers adopt pooled employer plans and as plans become more than just savings vehicles for retirement, the recordkeeper service model is evolving.
Industry Snapshot
NQDC, Excluding 457s
Nonqualified deferred compensation plans are a core component of executive compensation strategy for many companies. The 2026 PLANSPONSOR Recordkeeping Survey finds total participants in NQDC plans subject to Section 409A of the Internal Revenue Code fell by nearly 200,000 over the last year. As recently reported, there seems to be a participation problem. According to findings from the 2026 Newport/PLANSPONSOR NQDC Plan Trends Survey, most plan sponsors (58.0%) reported they experienced NQDC participation rates of less than 25.0%. The survey’s most commonly cited participation barrier was lack of understanding (46.0%). To help, plan sponsors could look to NQDC specialist providers that have robust communication and education offerings.—Rebecca Moore
Total assets
Total plans
Total participants
10,260
705,788
$236B
Total assets
Total plans
Total participants
10,260
705,788
$236B
Total assets
Total plans
Total participants
10,260
705,788
$236B
Total assets
Total plans
Total participants
10,260
705,788
$236B
