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NQDCNon-Qualified Deferred Compensation
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Prudential Retirement, among the industry's largest recordkeepers and a provider of providing non-qualified deferred compensation plans, is a business unit of Prudential Financial, Inc.
These forms of non-qualified deferred compensation generally are best suited to highly paid executives and owners who want to set aside additional money for retirement, above what they're allowed to stash in qualified plans, notes Benton.
6) BENEFICIARY DESIGNATIONS: Life insurance, annuities, qualified retirement plans, IRAs, non-qualified deferred compensation benefits, and transfer on death (TOD) designations of non-qualified investment accounts all pass to the designated beneficiary and will not be subject to probate.
In the relationship between a franchisor and a franchisee, nothing says "I value your services" like a no-cost or low-cost value-added benefit, service or program sponsored by the franchisor, such as a non-qualified deferred compensation plan.
Additionally, the temporary regulations established rules for converting synthetic equity into a number of underlying shares of employer stock, including new rules relating to SARs and similar interests, synthetic equity rights to acquire employer shares with greater voting power than ESOP-owned shares, and synthetic equity in S corporations less than wholly owned by the ESOR Finally, under the temporary regulations, the number of synthetic equity shares resulting from non-qualified deferred compensation (that is not otherwise tied to employer stock) is determined by share value on a "determination date.
In addition, the panelists discussed major changes in the way companies need to handle their non-qualified deferred compensation plans as required by last year's American Jobs Creation Act.
Melbinger's treatise, "Executive Compensation" from Aspen Publishers, and additional Answer Books on executive compensation and non-qualified deferred compensation from Aspen.
Adopting a non-qualified deferred compensation plan would require a comprehensive analysis of many factors (including some omitted from this article due to space limitations).
A grantor trust established to ensure payment of non-qualified deferred compensation benefits.
It should be noted that tax-exempt employers continue to be subject to the rules under IRS Code Section 457 with respect to non-qualified deferred compensation arrangements.
You might consider a non-qualified deferred compensation plan for part of your children's earnings.
While the reviewer found the discussion of non-qualified deferred compensation plans to be interesting and well organized, his students found it very hard to comprehend.
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