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. …

Many of the contingencies for your nonqualified deferred compensation plan depend on the details of the spinoff and on your plan documents. We asked the compensation and benefits experts on the myNQDC.com Advisory Board for their input on this situation…

Change-in-control transactions (e.g. a merger or acquisition) do raise some risks for your nonqualified deferred compensation…