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 ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

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

An employer cannot use the Employee Retirement Income Security Act’s provisions to terminate benefit payments under a deferred compensation agreement. The U.S. District Court for the Eastern District ...

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 ...

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 ...

Matt Andersen, head of NFP Executive Benefits, commented, “The innovations of our technology platforms continues to be a focal point for NFP Executive Benefits; it's a core competency and a ...

A key part of the compensation package for some college and university presidents is money that they don’t receive in their paychecks. Formally known as deferred compensation, such payments can take ...

<div class="Section1"><br /> <br /> IRS guidance interpreting the Section 83(i) tax deferral option requires employers to establish an escrow arrangement if they wish ...

As the stock market slides, more stock options and related deferred compensation instruments are “underwater,” and the related deferred tax assets may no longer be recoverable. The balance sheets and ...

These recent days have been like no other in the history of federal employment and retirement. With the whiplash back and forth with the “deferred resignation” offer it is hard to know how to proceed ...