Featured Jobs
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
Sentinel Group
|
|
Pattison Pension
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
Regional Vice President, Sales MAP Retirement
|
|
BPAS
|
|
MAP Retirement
|
|
Retirement Relationship Manager MAP Retirement
|
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
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." |
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |