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- Title
Nonqualified Deferred Compensation: A Closer Look.
- Authors
Lightfoot, Donald G.
- Abstract
Nonqualified deferred compensation (NQDC) in the U.S. has for many years been a prime technique in designing compensation packages for executives. Both large and small corporations have used NQDC to recruit, reward and ultimately, retire key executives. Changes in the tax law have made NQDC more appealing in many cases to financial institutions or changed the focus of NQDC planning. This article is a discussion of NQDC plan analysis and design. The author discusses the reasons why changes in the federal law have made NQDC attractive to employers and affected the design and use of those plans.
- Subjects
UNITED States; DEFERRED compensation; NONQUALIFIED pension plans; WORKERS' compensation; EXECUTIVES' pensions; EMPLOYEE benefits; FINANCIAL institutions
- Publication
Benefits Quarterly, 1991, Vol 7, Issue 1, p52
- ISSN
8756-1263
- Publication type
Article