Last week, we looked at employment agreements and planning for issues in executive employment agreements. One interesting aspect of employment agreements is that they can generate many different legal ...

A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

Section 409A of the Internal Revenue Code continues to drive the creation, implementation – and correction – of nonqualified deferred compensation plans.Gone are the days of discretionary payouts, ...

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, ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...

The race for talent – particularly management and leaders of critical functions – is a constant issue facing employers. This important lever is used by businesses to innovate and generate growth. The ...

As the COVID-19 pandemic continues to unfold, both employers and employees are faced with liquidity issues, furloughs, layoffs, and the reduction of hours. In order to conserve cash, employers may be ...

Firms love deferred compensation. After all, it is your money they are deferring, not their own. Just try asking your firm to defer taking its share of your gross commission. These “golden handcuffs” ...

You've climbed the corporate ladder, you're making good money and suddenly someone from human resources presents you with a newfangled employee benefit -- the opportunity to participate in a deferred ...

Employers are leveraging NQDCs for retention use at increasing rates, with 30% having a noncompete provision. Non-qualified deferred compensation plans are increasingly being used by employers as ...

Benjamin Harvey CFP®, CPWA®, ChFC®, CLU® Founder and Private Wealth Advisor, Summation Wealth Group To continue reading this content, please enable JavaScript in ...

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 ...