Tag: NQDC plans

The 2026 contribution limits for qualified retirement plans and the implications of summer legislation may factor into participants’ salary deferrals.

An updated audit technique guide discusses the doctrines of constructive receipt and economic benefit, as well as IRC Section 409A,...

The legislation changes the Internal Revenue Code so that more top earners’ compensation won’t be deductible.

Data on number of plans, participants and liabilities by nonqualified plan type, and a listing of the largest providers of...

The regulations explain how grandfathered amounts are treated when a distribution is made from a nonqualified deferred compensation (NQDC) plan.

myStockOptions.com has updated its Year-End Planning section for what's different after tax reform.

CapAcuity is a non-qualified benefit provider which its founder says is responding proactively to recent disruptive trends in executive benefits.

Changes to the treatment of executive compensation and NQDC plans may look unfavorable, but sources say they remain a valuable...

A white paper unpacks aspects of the new law that will affect a wide range of retirement, benefits and payroll...

Among the few that are, the majority cited additions or enhancements to plan education and communication programs, investment crediting options...

The court found nothing in the plan document prevented the board of the Computer Sciences Corporation Deferred Compensation Plan for...

In addition, tax-exempt employers would be subject to additional taxation rules.