myNQDC | Core Concepts : Basics

Core Concepts : Basics

Articles

Risks Of Nonqualified Deferred Compensation: Examples From Court Cases

by Richard Friedman

Income deferred in any type of nonqualified deferred compensation (NQDC) plan is subject to risks. That is because the plan must be unfunded for plan participants to avoid current taxation on deferred income. Even the informal funding of NQDC plans—e.g. …

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Ten Key Features Of Nonqualified Deferred Compensation

Keys To Successful NQDC Plans At Small Companies:
A View From The Trenches

Plan Design Features To Increase Participation In Nonqualified Deferred Compensation Plans

UPDATES! The Terms Of Your Company’s NQDC Plan: What You Can Expect (Part 2)

UPDATES! The Terms Of Your Company’s NQDC Plan: What You Can Expect (Part 1)

Nonqualified Deferred Compensation: The Basics

For Love Or Money: Look At Nonqualified Deferred Compensation With Eyes Wide Open

Your Company’s NQDC Plan: What You Must Understand To Maximize Its Value

FAQs

Are NQDC plans affected by the Supreme Court’s rulings on marriage equality?

These rulings do have an impact on NQDC plans. Among the affected federal laws and regulations are those which shape the design and administration of…

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Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?

The Employee Retirement Income Security Act (ERISA), whose regulations on tax-qualified retirement plans include rules for employee benefit plans such as 401(k) plans…

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More FAQs:

UPDATES! What percentage of eligible executives and key employees usually elect to participate in NQDC plans?

When my company sets up its NQDC plan, what structures and features does it need to decide on?

UPDATES! What can I not do with my NQDC account?

Will I owe any income taxes when I elect to participate, when my income is deferred, or when I receive distributions?

Are there any books that you recommend for more technical guidance on nonqualified deferred compensation?

Do I pay the administrative fees on my plan to enroll? Do I pay back my company for the taxes?

Will my nonqualified deferred compensation be reported in my company’s proxy statement?

Is my nonqualified deferred compensation plan registered under the securities laws with the SEC?

UPDATED! Does ERISA apply to and protect my nonqualified deferred compensation plan? What factors distinguish a top-hat plan from an ERISA plan?

Is there vesting with NQDC plans? Is it possible to forfeit what I have deferred?