We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Basic Principles of Nonqualified Deferred Compensation.
- Authors
Fowler, Bradley G.; Moeller, Martha; Cole, Gerald E.
- Abstract
Nonqualified deferred compensation arrangements have grown in importance due to the fact that tax-qualified plans can no longer provide a substantial portion of an executive's retirement needs. The authors outline the historical development of nonqualified plans, with discussion of ERISA vs. the Tax Code and the ensuing balancing act that employers face. Basic plan types and design issues as well as funding and benefit security issues are discussed.
- Subjects
TAXATION of deferred compensation; NONQUALIFIED pension plans; PENSIONS; TAX deductions; EMPLOYEE benefits; EXECUTIVES
- Publication
Benefits Quarterly, 1998, Vol 14, Issue 3, p9
- ISSN
8756-1263
- Publication type
Article