The opportunity to participate in your company's nonqualified deferred compensation (NQDC) plan can provide you with the wealth to meet many of your financial goals, including a comfortable retirement. However, participation is not simple, and the choices you must make can seem confusing. Part 3 of this series explores investment choices, risks, and death issues.

Under IRC Section 409A, disability is one of the situations that can trigger distributions. The 409A regulations provide alternative definitions…

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…