Benefit Associates, Inc. |
Prime Pensions, Inc. |
Nicholas Pension Consultants |
Carpenter Morse Group |
Retirement, LLC |
Central Pension Fund of the IUOE |
Bates & Company |
Central Pension Fund of the IUOE |
DPS Retirement Plan Consultant EPIC Retirement Plan Services |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Compass Retirement Consulting Group, Inc. |
Retirement Plan Legal Specialist Pentegra |
Nova 401(k) Associates |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
United 401(k) Plans, Inc. |
Trucker Huss, A Professional Corporation |
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Non-Qualified Deferred Compensation Plans: Class Year or Account-Based? Fulcrum Partners LLC ![]() June 14, 2021 "Account-based plans are generally viewed as simpler for participants to understand and manage. Account-based structures also fit well within the framework of IRC Section 409A, which focuses on proper administration of distributions. Class-year structures offer flexibility due to the greater number of sub-accounts created. However, this also produces more complexity for distribution management." |
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