Under the economic benefit income tax theory, an employee is taxed when the employee receives something other than cash that has a determinable, present economic value. The danger, in the nonqualified ...

We know offering a robust retirement plan helps attract and retain in-demand executives, reduce turnover expenses, and boost the bottom line. But far from being table stakes, your retirement offering ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

Employers are leveraging NQDCs for retention use at increasing rates, with 30% having a noncompete provision. Non-qualified deferred compensation plans are increasingly being used by employers as ...

The tax bill proposed by the Committee on Ways and Means of the U.S. House of Representatives would, if enacted into law in its current form, replace Section 409A of the Internal Revenue Code and tax ...

Most executives who get access to a nonqualified deferred compensation plan treat it like a bonus perk. They sign the ...

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

Deferred compensation allows Florida employees to set part of their earnings aside for future uses. This strategy could help you manage taxes or plan retirement, as it delays a portion of your income, ...

Matt Andersen, head of NFP Executive Benefits, commented, “The innovations of our technology platforms continues to be a focal point for NFP Executive Benefits; it's a core competency and a ...

Executives who spend years building up a non-qualified deferred compensation balance often assume it’s safe because it shows ...

Current SRPS defined benefit and deferred compensation plan clients also will migrate to the enhanced SRPS offering starting in 2024. In addition, professionals from Conduent and Newport will be ...