In June the Internal Revenue Service released an updated Nonqualified Deferred Compensation Audit Technique Guide. This updated Guide replaces the initial Guide published in 2015. While it is too ...

Nonqualified deferred compensation (NQDC) plans carry hidden bankruptcy risk: unlike ERISA-protected 401(k)s, NQDC balances are unsecured promises that rank alongside trade creditors, typically ...

Learn how 409A plans help high earners defer compensation and taxes, offering significant tax-saving benefits. Discover key ...

An employer can take an income tax expense deduction for nonqualified deferred compensation only when it is includable in the employee’s income, regardless of whether the employer is on a cash or ...

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 ...

Before participating in a deferred compensation plan, you’ll want to know: ...

What Is a Nonqualified Deferred Compensation? A nonqualified deferred compensation (NQDC) plan is an arrangement where employees can defer receiving a portion of their compensation until a later date, ...

Deferred compensation options for executives of tax-exempt entities are often misunderstood by those organizations who have not previously delved into them. Traditional tax-exempt organizations – ...

When it comes to executive compensation, the conversation often revolves around big numbers and flashy bonuses. But there’s a lesser-known, yet equally important, piece of the puzzle: deferred ...

Executives who spend years building up a non-qualified deferred compensation balance often assume it's safe because it shows up on a company statement. It's not a retirement account. It's not held in ...