Non-qualified plans
Non-qualified plans
Translating complex regulations into meaningful compensation strategy
Milliman non-qualified plans insight
Giving nonqualified deferred compensation plans their due diligence in M&As
Part 1: 409A fitness. We cover the potential pitfalls that nonqualified deferred compensation plan sponsors may face as they attempt to successfully navigate an M&A to a conclusion that satisfies both the organization and executives?
Giving nonqualified deferred compensation plans their due diligence in M&As: Part II – Top-Hat and FICA Fitness
Will the nonqualified deferred compensation plans (NDCPs) still fit within the top-hat exemption post-merger and have the NDCPs Federal Insurance Contributions Act taxes been properly applied to the benefits?
Are the “top-hat” plan participation and reporting rules still a good fit?
Best practices for NDCP sponsors: Review of current state of top-hat participation and reporting rules.
Final section 162(m) rule review: Identifying the differences and similarities from the prior guidance
Section 162(m) of the Internal Revenue Code places a $1 million-dollar limit on the amount of deductible compensation that a “publicly held corporation” can pay to their “covered employees."
Sponsors and Participants Must Follow 409A True to Form
This article examines how nonqualified deferred compensation plan (NDCP) sponsors can navigate the rules to ensure their NDCP comply with Code Section 409A with respect to changes in the form of payment elections.
To Quote Section 409A: An NDCP by Any Other Name is Still an NDCP
Internal Revenue Code Section 409A contains strict rules limiting the ability of nonqualified deferred compensation plan (NDCP) participants to change their benefit commencement date (BCD) under the plan.