Employer Satisfaction Slows for ‘Key Employee’ Retirement Plan
Employers that offer NQDC plans have increased their use of bad actor forfeiture clauses, the Plan Sponsor Council of America...
Tag: nonqualifed deferred compensation plans
The NQDC Market
Data on number of plans, participants and liabilities by nonqualified plan type, and a listing of the largest providers of...
Court Finds Abuse of Discretion in Eligibility Process for Non-Profit’s SERP
Required Board approval before an employee could be eligible to participate in the SERP was not included in the original...
Nonqualified Deferred Compensation Plans and Section 409A
NQDC plan sponsors must understand Section 409A rules to avoid unintended tax consequences and, possibly, participant lawsuits.
NQDC Plan Recordkeeping Market Now a Blend of Expertise and Administration
The market has become more blended, with the emergence of “hybrid” organizations capable of delivering on both deep NQDC-specific expertise...
Few NQDC Plan Sponsors to Make Plan Changes
Among the few that are, the majority cited additions or enhancements to plan education and communication programs, investment crediting options...
Lawmakers Rethink Changes to Deferred Compensation
Following the earliest stages of debate, both the House and the Senate seem to have backed away from major changes...
Tax Reform Bill Would Be Unfavorable to NQDC Plans
In addition, tax-exempt employers would be subject to additional taxation rules.