Sarbanes-Oxley and Nonqualified Deferred Compensation Plan

[Guest AEA]

How do the provisions of the Sarbanes-Oxley Act of 2002 affect nonqualified plans? Primarily, I'm concerned about the new reporting requirements under section 16. I have a client who sponsor a nonqualified deferred compensation plan (holds deferrals in excess of 401(k) plan and matching contributions) that allows participants to "suggest" investments in employer stock.

I cannot find clear language helping me determine which reporting rules apply to this plan. Can anyone help?