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NQDC Participants Affected By 2026 Contribution Limits For Qualified Retirement Plans
myNQDC.com Link to more items from this source
[Guidance Overview]
Nov. 17, 2025

"Newly important for planning at year-end 2025 is the impact of the 'One Big Beautiful Bill' Act (OBBBA) ... [which] significantly raised the cap on the state and local tax (SALT) deduction but also phases out the deduction for yearly adjusted gross income (AGI) exceeding $500,000. An income deferral into an NQDC plan could reduce your phaseout in whole or in part."  MORE >>

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