Elective Deferral Participants Not in Max Tax Bracket

[Mark Whitelaw]

The potential bracket creep at distribution of NQDC participants deferring today and not already in the max tax bracket impacts these people for 7 to 9 years. Can take 7 to 9 years for the tax deferral benefits to outweigh the increased taxes - better off not deferring if don't plan to stay with the company / need the cash in the next 7 to 9 years.

With this being deferral election month - I'm curious approximately what percent of your client's NQDC participants are not in the maximum tax bracket?