A nonqualified deferred compensation (NQDC) plan is an arrangement that an employer and employee agree to where the employer accepts to pay the employee sometime in the future. Executives often ...

Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced ...

A Newport executive discusses how early findings from an annual survey show plan sponsors providing nonqualified compensation programs to a wider pool of employees. The benefits world is entering a ...

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 ...

For participants in nonqualified deferred comp plans, year-end is the time to decide how much to squirrel away for retirement. The IRS just released the 2024 contribution limits on qualified ...

In their battle for talent, employers are beefing up ancillary retirement plans they call non-qualified deferred compensation plans for their high-level executives, according to a survey from the Plan ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

Deferred compensation is a way for employees to reduce their tax burden while ensuring their economic security in their golden years. Deferred compensation plans with a long vesting period are ...

In June the Internal Revenue Service released an updated Nonqualified Deferred Compensation Audit Technique Guide. This updated Guide replaces the initial Guide published in 2015. While it is too ...

New portfolios offer unique models for nonqualified plan participants seeking to align investments with planned distribution dates WINDSOR, Conn.--(BUSINESS WIRE)-- Voya Financial, Inc. (NYSE: VOYA), ...

For many participants in nonqualified deferred compensation (NQDC) plans, November and December are the time to be like an autumn squirrel and decide how much of next year’s salary to defer and store ...