Section 409A
Internal Revenue Code Section 409A (Governing Nonqualified Deferred Compensation Plans)What is Internal Revenue Code (IRC) Section 409A?IRC Section 409A, added by the American Jobs Creation [...]
Internal Revenue Code Section 409A (Governing Nonqualified Deferred Compensation Plans)What is Internal Revenue Code (IRC) Section 409A?IRC Section 409A, added by the American Jobs Creation [...]
Custom Benefit Plans for Key Personnel A top-hat plan is a type of nonqualified deferred compensation (NQDC) plan that is established to provide unfunded [...]
“GOLDEN HANDCUFFS” FOR KEY EMPLOYEES A way to “sweeten the pot” and retain executives and managers. A job that is simply too good to leave. [...]
A nonqualified deferred compensation (NQDC) plan is an arrangement between an employer and one or more employees to defer the receipt of currently earned compensation. [...]