myNQDC.com Alert: New Content & Updates, February 16, 2011

Thank you for being among the first wave of registered members at myNQDC.com, the most comprehensive online resource on nonqualified deferred compensation plans. In recent weeks, we have enriched our content with both crucial updates and exclusive new articles and FAQs on key NQDC topics.

Selected New Content

Participant Viewpoint: My Investment And Risk Management Strategies For Nonqualified Deferred Compensation. An unusual and insightful perspective on NQDC plans enlivens our new article: Andy Wagner, a 25-year veteran of a Fortune 500 company, discusses his approach to NQDC plans and their investment choices, especially the crucial balance between risks and rewards.

Plan Design Features To Increase Participation In Nonqualified Deferred Compensation Plans. Why are some NQDC plans more successful than others? What goes into a winning formula? William B. MacDonald, the founder and CEO of Retirement Capital Group in San Diego, shares his extensive experience of NQDC plans in a thoughtful white paper. Learn about NQDC plan features that encourage participation by executives and pay off for the company in the long term by the enhancement of executive loyalty and retention.

Are severance payouts subject to the same six-month delay as other NQDC payments? Winston & Strawn attorney Michael Melbinger, a noted compensation expert, lent us his technical acumen in this crucial new FAQ about severance plans. If the severance plan or agreement provides for compensation that is earned in one year and payable in a later year, it could be subject to the rules of IRC Section 409A. However, Mr. Melbinger points out that the 409A regulations provide several exceptions to payments made upon an involuntary separation from service.

Our editorial team works hard to keep all of our content current. In addition to recent new content, FAQs with important updates include:

• What happens to my NQDC plan in a merger or acquisition? This FAQ explores the recent case involving the asset sale of Rand McNally and ways to protect NQDC in M&A.
• What if I have a financial or medical hardship? Can I get a distribution? This FAQ examines the newest IRS guidance that applies to NQDC plans.
• Does ERISA apply to and protect my NQDC plan? Learn the ways in which NQDC can (and cannot) be used to fund higher-education costs.

See the site for these updates and many more.

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Thank you again for your membership at myNQDC.com. To read more about the site, including testimonials, and to learn about our corporate services, see the About Us and Licensing sections of myNQDC.com. Please contact us (617-734-1979, [email protected]) to obtain more information about licensing content for your website, print materials, and/or newsletters, and for premium memberships at special bulk rates for your staff.