Nonqualified Deferred Compensation

734 topics in this forum

1. Basic Q on FICA taxes

   By Bird, October 1, 2020
   • 5 replies
   • 1.3k views
   • 
   • Bird
   • October 6, 2020

2. Acceleration of Vesting of ISO = Modification?

   By Benefits Vet, August 6, 2020
   • 3 replies
   • 3.2k views
   • 
   • Luke Bailey
   • August 10, 2020

3. Executive Deferred Compensation

   By Marino, February 24, 2020
   • 3 replies
   • 1.8k views
   • 
   • Marino
   • July 14, 2020

4. Loans from NQDC

   By wingCPA, January 10, 2020
   • 2 replies
   • 1.7k views
   • 
   • Luke Bailey
   • February 25, 2020

5. Can you add a plan to an existing irrevocable rabbi trust?

   By JAA, January 8, 2020
   • 2 replies
   • 1.2k views
   • 
   • XTitan
   • January 15, 2020

6. Serial divestitures re: terminating NQDC

   By formeractuary, October 29, 2019
   • 2 replies
   • 1.5k views
   • 
   • Luke Bailey
   • November 5, 2019

7. Split dollar MEC Tax-Exempt Employer

   By Carol V. Calhoun, October 14, 2019
   • 2 replies
   • 1.3k views
   • 
   • Linda Wilkins
   • October 16, 2019

8. Change NQSO plan to ISO plan?

   By ERISAgeek111, July 11, 2019
   • 5 replies
   • 1.1k views
   • 
   • Luke Bailey
   • July 16, 2019

9. NQDC to a non-Service Provider

   By ERISA-Bubs, June 18, 2019
   • 2 replies
   • 787 views
   • 
   • jpod
   • June 19, 2019

10. Non resident taxation of NQDC

    By Richard Hyman, April 30, 2019
    • 4 replies
    • 3k views
    • 
    • XTitan
    • May 1, 2019

11. Change/delay distributions of NQDC 409A triggered by separation

    By AgTrader, April 23, 2019
    • 6 replies
    • 4.8k views
    • 
    • AgTrader
    • April 24, 2019

12. Notice 2019-09 and FICA

    By ishi, January 22, 2019
    • 4 replies
    • 1.2k views
    • 
    • ishi
    • April 16, 2019

13. Reporting of previously taxed 457(f) distributions

    By EBECatty, April 1, 2019
    • 1 reply
    • 957 views
    • 
    • jpod
    • April 1, 2019

14. NQSOs issued to a director - reported on a 1099?

    By ERISAgeek111, March 25, 2019
    • 2 replies
    • 1k views
    • 
    • CuseFan
    • March 25, 2019

15. Employer extends severance - 409A issue?

    By ERISAgeek111, March 21, 2019
    • 6 replies
    • 1.1k views
    • 
    • Luke Bailey
    • March 22, 2019

16. Deferred Comp: change from Sub S to Individual

    By hoffmaj1, February 4, 2019
    • 5 replies
    • 1k views
    • 
    • hoffmaj1
    • February 5, 2019

17. Record retention requirements for terminated clients with respect to NQDC?

    By dv13, January 21, 2019   

    • record retention
    • terminated clients
    • 0 replies
    • 658 views
    • 
    • dv13
    • January 21, 2019

18. Discount Payments and Other Issues

    By ERISA-Bubs, December 6, 2018
    • 5 replies
    • 1.5k views
    • 
    • FPGuy
    • December 11, 2018

19. Lowering Normal Retirement Age

    By khn, November 19, 2018
    • 2 replies
    • 954 views
    • 
    • XTitan
    • November 21, 2018
20. How long must plan sponsor keep unforeseeable emergency distribution documentation?

    Topic was moved to forum 401(k) Plans

21. Is this deferred compensation?

    By ERISA-Bubs, September 22, 2018
    • 6 replies
    • 1.3k views
    • 
    • Luke Bailey
    • September 24, 2018

22. sample plan document

    By K2retire, September 19, 2018
    • 9 replies
    • 2.9k views
    • 
    • Patricia Neal Jensen
    • September 20, 2018

23. Early Retirement Window in Pension linked to a Nonqualified Plan

    By ERISA-Bubs, September 17, 2018
    • 1 reply
    • 672 views
    • 
    • XTitan
    • September 18, 2018

24. Any limits on percentage of participants?

    By Belgarath, September 11, 2018
    • 5 replies
    • 852 views
    • 
    • XTitan
    • September 12, 2018

25. Can a company offer non qualified deferred compensation to a non-service provider?

    By ERISA-Bubs, September 11, 2018
    • 3 replies
    • 766 views
    • 
    • jpod
    • September 11, 2018

26. FICA Taxes on Nonaccount Balance Plan

    By calexbraska, August 20, 2018
    • 3 replies
    • 1.5k views
    • 
    • Sellarsian
    • August 21, 2018

27. Question on Employee Stock Option Plan

    By TaxLawyer1978, May 23, 2018
    • 4 replies
    • 1.1k views
    • 
    • TaxLawyer1978
    • June 18, 2018

28. 162(f) Plan

    By austin3515, June 6, 2018
    • 11 replies
    • 2.1k views
    • 
    • Mark Whitelaw
    • June 13, 2018

29. Can a nonqualified plan allow the deferral of "guaranteed payments"?

    By dv13, May 14, 2018   

    • nonqualified
    • defer compensation
    • (and 1 more)

      Tagged with:

      • nonqualified
      • defer compensation
      • guaranteed payments
    • 6 replies
    • 2.1k views
    • 
    • Luke Bailey
    • May 16, 2018

30. How do I look up a top hat filing?

    By calexbraska, May 7, 2018
    • 10 replies
    • 3.3k views
    • 
    • Luke Bailey
    • May 14, 2018

31. Top Hat Filing for Subsequent Plans

    By calexbraska, May 7, 2018
    • 3 replies
    • 1.8k views
    • 
    • XTitan
    • May 7, 2018

32. Adding payment event to short term D with CIC as trigger

    By cbassociate2017, March 25, 2018   

    • 409a
    • nonqualified deferred compensation
    • 6 replies
    • 2k views
    • 
    • EBECatty
    • April 5, 2018

33. Final DOL Rule for Disability Claims

    By dv13, June 7, 2017   

    • 409a
    • nqdc
    • (and 2 more)

      Tagged with:

      • 409a
      • nqdc
      • dol
      • disability
    • 2 replies
    • 1.2k views
    • 
    • calexbraska
    • March 20, 2018

34. Any RMD requirement from SRP?

    By M Norton, February 17, 2018   

    • rmd
    • srp
    • 2 replies
    • 1.5k views
    • 
    • calexbraska
    • March 20, 2018

35. Company didn't follow its plan

    By cbassociate2017, December 13, 2017
    • 3 replies
    • 1.5k views
    • 
    • Luke Bailey
    • December 14, 2017

36. identifying NQDC plan types

    By scottalaniz, November 10, 2017
    • 2 replies
    • 1.5k views
    • 
    • scottalaniz
    • November 20, 2017

37. NQDC Plan and Leased Employees/Affiliated Service Groups

    By Carol V. Calhoun, November 8, 2017
    • 12 replies
    • 3k views
    • 
    • Mike Preston
    • November 15, 2017

38. GOP Tax Bill Threatens NQ

    By XTitan, November 2, 2017
    • 19 replies
    • 2.3k views
    • 
    • XTitan
    • November 15, 2017

39. What is "base salary"?

    By dv13, October 18, 2017   

    • 409a
    • compensation
    • (and 1 more)

      Tagged with:

      • 409a
      • compensation
      • base salary
    • 1 reply
    • 1.4k views
    • 
    • XTitan
    • October 19, 2017

40. 457(f) plans - updating documents

    By Belgarath, September 19, 2017
    • 2 replies
    • 685 views
    • 
    • Belgarath
    • September 19, 2017

41. Merging 2 NQ plans

    By alexa, September 3, 2017
    • 2 replies
    • 1.9k views
    • 
    • XTitan
    • September 5, 2017

42. NQDC Benefit Tied to COLI Cash Value

    By EBECatty, July 18, 2017
    • 5 replies
    • 2.1k views
    • 
    • Louis Richey
    • July 20, 2017

43. Filing Top Hat Exemption

    By katieinny, July 13, 2017   

    • electronic filing required?
    • 1 reply
    • 1.3k views
    • 
    • CuseFan
    • July 14, 2017

44. How Best to Collect FICA Due from Retiring Employee

    By Eric Taylor, June 15, 2017
    • 5 replies
    • 3.1k views
    • 
    • jpod
    • June 15, 2017

45. 280g Gross Up Calculations

    By kmhaab, May 18, 2017   

    • 280g
    • gross up
    • (and 1 more)

      Tagged with:

      • 280g
      • gross up
      • executive compensation
    • 2 replies
    • 930 views
    • 
    • kmhaab
    • May 19, 2017

46. If our Administrator cuts a check for distributions, does the Administrator issue a 1099 or a W-2?

    By ERISA-Bubs, April 11, 2017
    • 8 replies
    • 1.9k views
    • 
    • david rigby
    • April 12, 2017

47. Can an LLC 50% Owner receive deferred compensation in their capacity as an employee of the LLC

    By Guest ajensen, December 6, 2005
    • 3 replies
    • 7.8k views
    • 
    • brad44
    • March 16, 2017

48. Deferred Comp Bankruptcy

    By Keithplanner, February 28, 2017   

    • sports authority
    • bankruptcy
    • (and 1 more)

      Tagged with:

      • sports authority
      • bankruptcy
      • non qualified deferred compensation bankruptcy
    • 7 replies
    • 2.5k views
    • 
    • XTitan
    • March 3, 2017

49. Deferred Comp Plan Recordkeepers

    By Guest benefitsanalyst, December 14, 2016
    • 5 replies
    • 2.4k views
    • 
    • dv13
    • January 12, 2017

50. 162 bonus w/ restrictive endorsement REBA

    By CaliBen, December 7, 2016   

    • reba
    • restrictive
    • (and 2 more)

      Tagged with:

      • reba
      • restrictive
      • 162 bonus
      • vesting
    • 5 replies
    • 3.4k views
    • 
    • Mark Whitelaw
    • December 11, 2016