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 ...

One of the most common errors in 401(k) plan administration continues to be a mismatch between a plan’s definition of compensation and the actual compensation taken into account for plan purposes ...

A non-qualified deferred compensation (NQDC) plan allows a service provider to earn wages, bonuses, or other compensation in one year but receive the earnings—and defer the income tax on them—in a ...