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Lawmakers Reach Deal on Nonqualified Deferred Compensation Reform and Enactment Is Expected (PDF)
Mercer Link to more items from this source
Oct. 8, 2004
Excerpt: House-Senate negotiators have agreed to sweeping restrictions on nonqualified deferred compensation (NQDC) that would become effective January 1, 2005 as part of a final corporate tax bill (HR 4520). The House is expected to approve the bill tonight; the Senate will likely follow suit tomorrow, October 8. The bill would impose new restrictions on the timing of deferral elections, as well as on the timing and form of distributions under all NQDC plans.

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