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Posted

Individual A is a statutory employee of Financial Institution. A accrued benefits under the nonqualified deferred compensation (NQDC) plan. A has reported and continues to report his commission income as a Sched C to his f1040. A also has his own QRP. The Financial Institution is now paying out the NQDC.

Will the NQDC payments in 2009 count as earned income for purposes of QRP compensation purposes?

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

Posted

If he is still working, I think it counts the year social security tax is due on it......but, right now, I can't think of why I think this to be true.

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