Tag: NQDC Regulations

What Is a True-Up Match?

Though not a required contribution, defined contribution (DC) plan sponsors may want to offer a true-up match to help participants maximize their savings for the year.

IRS Offers Additional 409A Relief

November 30, 2010 (PLANSPONSOR.com) – The Internal Revenue Service has issued Notice 2010-80 providing additional relief for nonqualified deferred compensation plans covered under § 409A.

Web site Offers NQDC Info

October 27, 2010 (PLANSPONSOR.com) - Participants in nonqualified deferred compensation (NQDC) plans have a new online education resource: the Web site myNQDC.com.

NQDC Plan Sponsors Reminded of 409A Compliance Deadline

October 21, 2010 (PLANSPONSOR.com) – Employers with a non-qualified deferred compensation plan (NQDCP) that has not been amended to comply with Section 409A of the tax code have until year end to take advantage of a special offer to bring the plan into line.

PSNC Talking Points

August 1, 2010 (PLANSPONSOR.com) – Even the most diligent registrant at the recent PLANSPONSOR National Conference (PSNC) would have been hard-pressed to keep up.

 

IRS Issues Guidance on Complying with TARP and 409A

December 11, 2009 (PLANSPONSOR.com) – The Internal Revenue Service has issued guidance on the application of 409A(a) to changes made to nonqualified deferred compensation plans to comply with an advisory opinion of the Office of the Special Master for TARP Executive Compensation.

IRS to Waive Code Y 2008 Reporting Mandate

October 27, 2008 (PLANSPONSOR.com) - Treasury Deputy Benefits Tax Counsel Helen H. Morrison told attendees at a recent Webinar that the Internal Revenue Service (IRS) will waive the requirements for Code Y reporting in 2008 of amounts deferred under 409A for nonqualified deferred compensation plans (NQDC).

Recent Pension Laws Clarify Non-Qualified Plan Issues

November 29, 2006 (PLANSPONSOR.com) - A white paper released by National Retirement Partners, LLC and The Baker Companies discusses how the American Jobs Creation Act of 2004 (AJCA) and the Pension Protection Act of 2006 (PPA) have clarified administration and funding questions for sponsors of non-qualified benefit plans.