Nonqualified Deferred Compensation

735 topics in this forum

1. Tax deferral

   By Guest Salvador A Mander, January 17, 2012
   • 3 replies
   • 2.2k views
   • 
   • jpod
   • January 18, 2012

2. 401(k) Wraparound Arrangement

   By Guest T-BONE, November 5, 2003
   • 3 replies
   • 1.9k views
   • 
   • Kirk Maldonado
   • November 6, 2003

3. Agreements Under ERISA?

   By four01kman, June 29, 2009
   • 3 replies
   • 2.4k views
   • 
   • jpod
   • June 29, 2009

4. Benefit Trends?

   By Guest Howard Thomas, September 24, 2001
   • 3 replies
   • 1.6k views
   • 
   • GBurns
   • September 29, 2001

5. Lump-sum to annuity or longer annuity: 5 year postponement required?

   By Guest jcarlos, August 26, 2005
   • 3 replies
   • 1.9k views
   • 
   • Guest
   • August 28, 2005

6. SDBA In A Non-Qual Plan

   By Guest cs006b, January 17, 2007
   • 3 replies
   • 2.5k views
   • 
   • Mark Whitelaw
   • January 18, 2007

7. Change of Control & 280GWar Stories?

   By TCWalker, September 24, 2003
   • 3 replies
   • 2.6k views
   • 
   • IRC401
   • September 30, 2003

8. Secondary Materials?

   By Guest tintree73, May 12, 2005
   • 3 replies
   • 1.8k views
   • 
   • Guest
   • June 29, 2005

9. Purchase Price for Restricted Stock?

   By Alf, March 2, 2004
   • 3 replies
   • 4.5k views
   • 
   • Guest
   • March 5, 2004

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

    By Guest Penelope, March 7, 2008
    • 3 replies
    • 3.8k views
    • 
    • Guest
    • March 9, 2008

11. Constructive receipt for daily non-qualified plans

    By Guest sodbuster, March 14, 2001
    • 3 replies
    • 2.2k views
    • 
    • Guest
    • April 1, 2001

12. Parent and Subsidiary liability for deferred comp

    By Guest rgfleming, November 7, 2003
    • 3 replies
    • 1.9k views
    • 
    • lbell
    • November 9, 2003

13. Rabbi Trust and Insurance

    By Guest dsargent, April 17, 2002
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • April 17, 2002

14. Plan sponsor of multiple employer plan

    By Guest jim williams, November 6, 2002
    • 3 replies
    • 1.7k views
    • 
    • mbozek
    • November 7, 2002

15. NQDC Plan - recommended disclosures? (web/statements)

    By JA, March 18, 2024
    • 3 replies
    • 941 views
    • 
    • Luke Bailey
    • March 18, 2024

16. P.S. 58 Costs Taxable?

    By John A, February 3, 2003
    • 3 replies
    • 2.9k views
    • 
    • Kirk Maldonado
    • February 5, 2003

17. 409A regulations

    By Guest jigpsu100, August 31, 2005
    • 3 replies
    • 2.1k views
    • 
    • Guest
    • September 2, 2005

18. California "stay or pay" rule and taxation of delayed signing bonuses

    By Carol V. Calhoun, November 21, 2025
    • 3 replies
    • 749 views
    • 
    • Carol V. Calhoun
    • November 24, 2025

19. Fixed Payment Date in SAR

    By J2D2, February 11, 2005
    • 3 replies
    • 2.1k views
    • 
    • Alf
    • February 14, 2005

20. Change of Control Questions

    By Guest cphcs, November 21, 2006
    • 3 replies
    • 2.9k views
    • 
    • Guest
    • November 22, 2006

21. Rabbi Trust

    By fidu, April 1, 2002
    • 3 replies
    • 2.3k views
    • 
    • Guest
    • September 17, 2002

22. Transfer of assets between Qualified and NQ Plans

    By Guest SamFischer, July 29, 2003
    • 3 replies
    • 1.9k views
    • 
    • TCWalker
    • September 4, 2003

23. Joint Committe on Taxation white paper

    By Guest wmacdonald, April 20, 2002
    • 3 replies
    • 1.4k views
    • 
    • Kirk Maldonado
    • April 22, 2002

24. General NQDC Plan Administration Questions

    By Guest ramassa, July 27, 2000
    • 3 replies
    • 2.9k views
    • 
    • Guest
    • August 10, 2000

25. COLI Fraud

    By Guest kkirk, October 6, 1998
    • 3 replies
    • 2.6k views
    • 
    • Guest
    • October 19, 1998

26. 10-year rule nuances

    By scottalaniz, November 22, 2017   

    • nqdc
    • distributions
    • (and 1 more)

      Tagged with:

      • nqdc
      • distributions
      • state taxation
    • 3 replies
    • 3.9k views
    • 
    • Peter Gulia
    • December 13, 2024

27. FICA Taxes on Nonaccount Balance Plan

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

28. What penalties are imposed when a top hat plan is deemed to have faile

    By Guest nmh, August 20, 2001
    • 3 replies
    • 2.6k views
    • 
    • Guest
    • August 24, 2001

29. Termination of Deferred Comp Plan Post-409A

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

30. Has anyone seen a Paired / wrap arrangement that allows deferral of amounts returned due to failed discrimination test?

    By Guest FAQ, August 26, 2004
    • 3 replies
    • 1.8k views
    • 
    • TCWalker
    • August 27, 2004

31. Can Anyone recommend a Nonqualified DC Administrator?

    By Dougsbpc, October 21, 2013
    • 3 replies
    • 4.5k views
    • 
    • FormsRstillmylife
    • October 22, 2013

32. Arbitration Clause in Deferred Comp Plan

    By Guest sjb, April 8, 2004
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • April 9, 2004

33. Top Hat Filing for Subsequent Plans

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

34. Accounting question

    By k man, June 20, 2001
    • 3 replies
    • 2.1k views
    • 
    • k man
    • June 20, 2001

35. What State is it taxable in?

    By austin3515, July 23, 2013
    • 3 replies
    • 4.7k views
    • 
    • Peter Gulia
    • July 23, 2013

36. Internal Revenue Code

    By Guest benefitsanalyst, January 28, 2003
    • 3 replies
    • 1.5k views
    • 
    • Appleby
    • January 28, 2003

37. Can a Corporate NQ Plan Hold Real Estate?

    By Guest Jaym32, January 7, 2005
    • 3 replies
    • 1.4k views
    • 
    • TCWalker
    • January 8, 2005

38. New to this

    By Guest new2nqdc, August 12, 2005
    • 3 replies
    • 2.1k views
    • 
    • Guest
    • August 17, 2005

39. Nonqualified Plan for NHCE's

    By elleny, November 24, 1999
    • 2 replies
    • 1.8k views
    • 
    • Dave Baker
    • December 3, 1999

40. Interpretation of CIC provision

    By kmhaab, December 30, 2020
    • 2 replies
    • 737 views
    • 
    • Bob the Swimmer
    • December 31, 2020

41. Sec 409A - Accelerate vesting w/o accelerating exercisability

    By Guest SPQR888, October 3, 2005
    • 2 replies
    • 2.7k views
    • 
    • Guest
    • October 5, 2005

42. NQDC Plan Distribution Reporting

    By Archimage, January 19, 2006
    • 2 replies
    • 3.1k views
    • 
    • Guest
    • January 25, 2006

43. Top Hat Plan -- but no filing was done with the DOL,

    By katieinny, July 11, 2007
    • 2 replies
    • 3.4k views
    • 
    • katieinny
    • July 11, 2007

44. NQDC and qdros

    By Guest, December 13, 1999
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • December 15, 1999

45. Basic Restricted Profits Interest / 83(b) Question

    By Alf, August 15, 2005
    • 2 replies
    • 2.5k views
    • 
    • mbozek
    • August 16, 2005

46. Loan Regime Split Dollar

    By Guest Redsoxfan, June 21, 2005
    • 2 replies
    • 2.1k views
    • 
    • GBurns
    • June 23, 2005

47. Mutual fund hedge to fund nonquailied plans

    By Guest wmacdonald, April 13, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • April 25, 2001

48. Mortality Table Assumption

    By waid10, August 15, 2006
    • 2 replies
    • 2.6k views
    • 
    • Mike Preston
    • August 15, 2006

49. Merging 2 NQ plans

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

50. IRS Form 1041 and NQ Plans

    By Guest mam, January 5, 2000
    • 2 replies
    • 4.4k views
    • 
    • M R Bernardin
    • January 10, 2000