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 ...

What Is a Nonqualified Deferred Compensation? A nonqualified deferred compensation (NQDC) plan is an arrangement where employees can defer receiving a portion of their compensation until a later date, ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...

You've climbed the corporate ladder, you're making good money and suddenly someone from human resources presents you with a newfangled employee benefit -- the opportunity to participate in a deferred ...

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 ...

If you've received any deferred compensation for work you already performed, you need to learn about Section 409a of the tax code. Section 409a of the internal revenue code establishes guidelines for ...

When it comes to executive compensation, the conversation often revolves around big numbers and flashy bonuses. But there’s a lesser-known, yet equally important, piece of the puzzle: deferred ...

Deferred compensation plans allow you to offer employees income spread out over the future in exchange for their work today. Retirement plans that you contribute to on behalf of your employees are a ...

Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...