"Asked why they offer nonqualified deferred compensation (NQDC) plans, plan sponsors ... said to 'have a competitive benefits package' (32.7%) followed by 'to help employees accumulate assets' (22.7%).... [R]espondents who indicated their primary purpose was to offer a competitive or above-average benefits plan declined from 41.6% in 2016 to 35.4% in 2018.... [T]wo-thirds of plan sponsors did not make any changes to their plan in 2018, and two-thirds said they had no plans to make changes in 2019."  MORE >>