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Bates & Company
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Central Pension Fund of the IUOE
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DPS Retirement Plan Consultant EPIC Retirement Plan Services
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Retirement Plan Relationship Manager ERISA Services, Inc.
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Compass Retirement Consulting Group, Inc.
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Retirement Plan Legal Specialist Pentegra
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Nova 401(k) Associates
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Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc.
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United 401(k) Plans, Inc.
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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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