Nonqualified Deferred Compensation

734 topics in this forum

1. FICA Inclusion

   By Guest SCUDDESLER, March 25, 2002
   • 3 replies
   • 4.5k views
   • 
   • pjkoehler
   • March 28, 2002

2. is there such a thing as a NQDC Plan for all employees (not limited to top hat folks)?

   By mariemonroe, January 6, 2022
   • 15 replies
   • 4.5k views
   • 
   • Kevin Bachler
   • March 29, 2022

3. Directors in NQDC Plan

   By card, March 2, 2006
   • 5 replies
   • 4.5k views
   • 
   • Guest
   • March 25, 2006

4. What are the beneficiary rules for a Top Hat Plan?

   By katieinny, February 26, 2010
   • 7 replies
   • 4.4k views
   • 
   • mbozek
   • February 27, 2010

5. What is a "Hair Cut" provision in Deferred Comp plans?

   By Guest Joe Marcello, February 29, 2000
   • 1 reply
   • 4.4k views
   • 
   • card
   • February 29, 2000

6. IRS Form 1041 and NQ Plans

   By Guest mam, January 5, 2000
   • 2 replies
   • 4.3k views
   • 
   • M R Bernardin
   • January 10, 2000

7. Record keepers

   By Guest benefitsanalyst, April 27, 2005
   • 10 replies
   • 4.3k views
   • 
   • E as in ERISA
   • April 28, 2005

8. Charitable gift of deferred compensation

   By Guest Tomstone, December 12, 2002
   • 2 replies
   • 4.3k views
   • 
   • mbozek
   • December 12, 2002

9. Whether a Covenant not to Compete is a Nonqualified Deferred Compensation Plan?

   By Guest Edward McElroy, November 1, 2004
   • 14 replies
   • 4.2k views
   • 
   • TCWalker
   • November 4, 2004

10. Self Directions within a NonQualified deferred Comp plan

    By Guest dwitz, April 2, 2002
    • 8 replies
    • 4.2k views
    • 
    • mbozek
    • July 3, 2002

11. Easy One about Determining Constructive Receipt

    By Guest btous, June 5, 2007
    • 2 replies
    • 4.1k views
    • 
    • Steelerfan
    • June 8, 2007

12. Terminating a 457(f)--409A Problems?

    By Scott, October 5, 2005
    • 5 replies
    • 4.1k views
    • 
    • E as in ERISA
    • October 5, 2005

13. Termination of NQDC

    By JustMe, January 15, 2021
    • 4 replies
    • 4k views
    • 
    • ReallyChill
    • January 20, 2021

14. Missed the 120 day window...

    By austin3515, April 3, 2014
    • 9 replies
    • 4k views
    • 
    • Kevin C
    • April 4, 2014

15. Substantial Risk of Forfeiture?

    By Guest jmckee, May 28, 2002
    • 13 replies
    • 4k views
    • 
    • david rigby
    • May 30, 2002

16. New Section 409A: Grandfathering pre-2005 deferrals

    By Guest John Nelson, January 6, 2005
    • 5 replies
    • 4k views
    • 
    • Alf
    • January 8, 2005

17. 409A and Frozen SERP

    By Guest AEA, January 21, 2005
    • 9 replies
    • 4k views
    • 
    • Guest
    • January 26, 2005

18. NQ SERP plan and state taxation

    By alexa, July 10, 2008
    • 0 replies
    • 4k views
    • 
    • alexa
    • July 10, 2008

19. Senate Approved & Added NQDC Provisions to JOBS Act Today

    By TCWalker, May 12, 2004
    • 14 replies
    • 3.9k views
    • 
    • MGB
    • June 21, 2004

20. Severance Plans Under 409A

    By 401 Chaos, December 29, 2004
    • 9 replies
    • 3.9k views
    • 
    • Guest
    • February 11, 2005

21. Death Benefit Only plans

    By card, October 8, 2005
    • 0 replies
    • 3.9k views
    • 
    • card
    • October 8, 2005

22. "Rolling vesting" in 457(f) plans - eliminated by 409A?

    By Guest jfsinger, January 5, 2005
    • 10 replies
    • 3.9k views
    • 
    • E as in ERISA
    • January 6, 2005

23. SERP Reporting / FICA / Vesting

    By JProehl, January 11, 2023
    • 6 replies
    • 3.9k views
    • 
    • XTitan
    • May 22, 2024

24. Indemnification under 409A?

    By ERISAatty, January 10, 2005
    • 4 replies
    • 3.9k views
    • 
    • E as in ERISA
    • January 11, 2005

25. Top Hat Plan and Securities Registration

    By Guest Grumpy456, May 29, 2008
    • 5 replies
    • 3.8k views
    • 
    • jpod
    • November 14, 2008

26. Termination of Deferred Comp Plan Post-409A

    By Guest AEA, August 9, 2005
    • 3 replies
    • 3.8k views
    • 
    • 401 Chaos
    • August 12, 2005

27. FICA tax witholding correction

    By alexa, October 17, 2008
    • 5 replies
    • 3.8k views
    • 
    • Guest
    • December 15, 2008

28. Is this an ERISA top hat plan or a bonus arrangement?

    By Guest Penelope, March 7, 2008
    • 3 replies
    • 3.7k views
    • 
    • Guest
    • March 9, 2008

29. Taxability

    By Guest umr, April 18, 2007
    • 14 replies
    • 3.7k views
    • 
    • Steelerfan
    • April 25, 2007

30. Rabbi Trustee Refund of Assets to Employer for Benefit Payment

    By Guest gaham, February 24, 2001
    • 8 replies
    • 3.7k views
    • 
    • Guest
    • April 28, 2001

31. Reporting Distributions from Rabbi Trust

    By EBECatty, October 26, 2020
    • 11 replies
    • 3.7k views
    • 
    • EBECatty
    • October 28, 2020

32. Stock Option Exercise--Spousal Consent

    By sloble@crowleyfleck.com, August 5, 2004
    • 1 reply
    • 3.7k views
    • 
    • mbozek
    • August 10, 2004

33. 10-year rule nuances

    By scottalaniz, November 22, 2017   

    • nqdc
    • distributions
    • (and 1 more)

      Tagged with:

      • nqdc
      • distributions
      • state taxation
    • 3 replies
    • 3.7k views
    • 
    • Peter Gulia
    • December 13, 2024

34. Bank Owned Life Insurance in NQ plan - Why?

    By AndyH, October 22, 2009
    • 12 replies
    • 3.6k views
    • 
    • AndyH
    • October 28, 2009

35. Do I HAVE to pay interest?

    By austin3515, January 12, 2015
    • 11 replies
    • 3.6k views
    • 
    • My 2 cents
    • February 27, 2015

36. "Key Employees" and Section 409A

    By Guest erisafried, July 20, 2005
    • 4 replies
    • 3.6k views
    • 
    • Guest
    • September 12, 2005

37. Grandfather and non-compete clauses

    By KJohnson, January 26, 2005
    • 9 replies
    • 3.5k views
    • 
    • mbozek
    • January 28, 2005

38. controlled group/affiliated service group & top hat group

    By Guest Benefitsrock, November 1, 2012
    • 4 replies
    • 3.5k views
    • 
    • Mark Whitelaw
    • July 1, 2013

39. AJCA "Specified Employee" Determination

    By Guest benefitsdude6, December 2, 2004
    • 15 replies
    • 3.5k views
    • 
    • Just Me
    • December 7, 2004

40. Change in payment schedule under 409A - lump sum to installments

    By Guest jfsinger, January 15, 2005
    • 5 replies
    • 3.5k views
    • 
    • Guest
    • January 19, 2005

41. 409A

    By Guest KLCarter, November 14, 2005
    • 7 replies
    • 3.5k views
    • 
    • E as in ERISA
    • November 18, 2005

42. Tax Deductions for Annual FAS 87 Expense

    By Guest pjm, February 10, 2004
    • 6 replies
    • 3.5k views
    • 
    • MGB
    • February 13, 2004

43. Golden Handcuffs

    By Guest KLCarter, January 11, 2006
    • 5 replies
    • 3.5k views
    • 
    • Steelerfan
    • October 4, 2006

44. Trying to Pay a Sale Bonus to Former Employees After Deal Closes (Seller's Remorse)

    By 401 Chaos, October 28, 2023
    • 3 replies
    • 3.5k views
    • 
    • Luke Bailey
    • November 3, 2023

45. Nonqualified Deferred Comp for S-Corp?

    By cs771, April 30, 2013
    • 1 reply
    • 3.5k views
    • 
    • Mark Whitelaw
    • May 5, 2013

46. 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

47. SERP Accounting

    By david rigby, April 12, 2003
    • 2 replies
    • 3.4k views
    • 
    • Guest
    • April 21, 2003

48. Constructive receipt

    By Guest Sieve, December 9, 2008
    • 7 replies
    • 3.4k views
    • 
    • J Simmons
    • December 15, 2008

49. Question on Top-Hat Plan and 409A

    By Madison71, August 17, 2011
    • 1 reply
    • 3.4k views
    • 
    • QDROphile
    • August 17, 2011

50. Assignment of NQDC to Revocable Trust

    By Guest woodchuck, April 2, 2008
    • 4 replies
    • 3.4k views
    • 
    • Guest
    • May 23, 2008