- Seek but You Will Not Find – Indirect Fee Disclosures, a Persistent IssueRead More
New study looking at DOL data reveals that plan sponsors fail to receive indirect compensation disclosures. Click below to read the full report.
- A New Litigious Era for ERISA and How a Retirement Plan Sponsor Can Protect ItselfRead More
- 2014 Global M&A Activity Surges: Need to Reevaluate Executive BenefitsRead More
- Bank Owned Life Insurance (BOLI): Interagency Guidelines – OCC Bulletin 2004-56Read More
- 5 Essential Components of a Nonqualified Deferred Compensation PlanRead More
- TheIRS or Yours: Who Is Really Getting Relief?Read More
- Life After the Fiscal Cliff, It’s Not Too Late For Executive Deferrals In 2013Read More
Introduction / Problem
The harsh reality is that personal income tax levels for the highly compensated will more than likely be rising. Additionally, some personal income tax deductions will also be reduced or eliminated, making it even more difficult for the highly compensated to properly save for retirement.
- Should a Company Bundle Its Nonqualified and Qualified Plans?Read More
There was a recent article in Plan Advisor1 that examined an increasing trend in Requests for Proposals that bundled qualified and nonqualified plans. The driving force behind this trend comes from the plan sponsor’s desire to offer a user-friendly experience in which employees can access their qualified and nonqualified plans through a single vendor’s website.
- Attracting, Retaining, and Rewarding Key Executives Using a Profit – Value Sharing StrategyRead More
Every CEO/business owner wants his or her company to grow and become more profitable. For this to happen, a company must have the dedication and support of its key employees.
To increase loyalty and retention, key employees need to see and feel that they are making a significant contribution toward the organization becoming a larger and more profitable entity.
- Nonqualified Executive Compensation Risk Management StrategiesRead More
In the lexicon of four letter words that continue to create consternation, Risk is one that we face on a daily basis. Oftentimes, we do not even consider the risks we take in our lives. While we will not be discussing risk in our home life, we will discuss risk in our business life. Indeed, it is very difficult to separate personal risk from business risk, but often the risk decisions we make in our business life trickle into our personal life. The reverse is equally true. There is and always will be a risk-reward continuum that governs all of us as we plan and execute our daily decisions.
- Retirement PlanningRead More
- Nonqualified Deferred Compensation – It’s Not a Gift It’s An EqualizerRead More
A nonqualified deferred compensation (NQDC) plan is meant to be a retirement planning tool and not to be confused as a perquisite or excessive executive compensation. An NQDC plan is offered by the executive’s employer as a vehicle for him or her to offset the benefit accrual limits imposed by the government on 401(k) plans or other qualified pension plans. Oftentimes, the press will try to exploit the deferred compensation balance of an executive disclosed in the company’s proxy as another indication of excessive compensation being paid to the already highly compensated executive. What the press is obviously trying to ignore is the fact that this deferred compensation balance is nothing more than the executive’s own compensation which he or she elected to defer with the anticipation of supplementing their own company’s 401(k) or defined benefit pension plan.
- Making Nonqualified Plan Distributions Stretch: Distribution Options – What’s the Big Deal?Read More
- Change Is In The Air: A Focused Approach to Executive Attention in 2011Read More
- Planning Outside The Box With Nonqualified Executive Retirement PlansRead More
- Strategically Designed Nonqualified Executive Benefit PlansRead More
- Equity-Based Plans vs. Nonqualified Executive Benefit PlansRead More
- 409A Corrections in 2010Read More
- Planning for NQDC Distributions May Avoid State TaxesRead More
- Pension Closeout OpportunitiesRead More
- A Challenge for The Times: Managing Your Nonqualified Plans in a Difficult EconomyRead More
- Retirement Planning for Executives: “Are You on Your Own?”Read More
- Non-Qualified Executive Compensation Plans: The Transition Period Has Ended—Operating in a 409A EnvironmentRead More
- Effective Executive Compensation: “The Common Sense Three-Legged Stool”Read More
- Executive Attraction and Retention: “The Right Solution”Read More
- (Nonqualified Plans): To Fund or Not to Fund? That is the QuestionRead More