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.

Opinion Issued About NQDC Lump Sum and State Tax

May 10, 2013 (PLANSPONSOR.com) – The New York State Department of Taxation and Finance decided a lump-sum payment from the non-qualified retirement plans of a bankrupt plan sponsor was not subject to state income tax.

Key Deadline Approaching Under 409A

June 20, 2012 (PLANSPONSOR.com) - The deadline for amending affected deferred compensation arrangements to comply with the Code Section 409A documentation requirements that apply for payments contingent on execution of a release of claims is approaching.

Law Firm Discusses Common 409A Errors

April 29, 2011 (PLANSPONSOR.com) – In the April 2011 edition of the Trucker Huss Benefits Report, attorneys from the firm list some common Internal Revenue Code Section 409A errors.

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.