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Deferred Compensation › Retirement Plan

Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +
Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of stock options or severance payments.  less -
DarrowEverett LLP

Deferred Pay at Risk: The Hidden Dangers of Rabbi Trusts

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News that Steward Health Care executives may lose millions in unqualified retirement savings due to the company's use of a "rabbi trust" has sent a jolt through the ranks of corporate leadership. Steward's deferred...more

Foley & Lardner LLP

Taming the Tariffs: Employee Benefit Issues for Employers During Times of Economic Uncertainty – Group Employee Terminations

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Many companies are scrambling to quickly assess how to reduce the business impact of the upheaval to U.S. manufacturing and trading with the recent onslaught of tariffs threatened or imposed by the United States and the...more

Foley & Lardner LLP

Benefits Basics - When an Employee Dies: A Resource Guide for HR & Benefits Professionals

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As a member of your company’s human resources or employee benefits department, one of the most difficult calls you may receive is from a colleague or an employee’s family member notifying you of the death of an employee. This...more

Carlton Fields

IRS Clarifies Application of Required Minimum Distribution Rules to Inherited Retirement Accounts

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The Secure Act, passed in 2019 and updated in 2022, made significant changes to the required minimum distribution (RMD) rules applicable to qualified retirement plans, IRAs, 403(b) plans, and other eligible deferred...more

Williams Mullen

Annual Employee Benefits Compliance Checklists - Corporate Counsel

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The following checklist highlights key issues for corporate counsel with respect to employee benefit plans and executive compensation arrangements....more

McDermott Will & Emery

Weekly IRS Roundup November 4 – November 8, 2024

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Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of November 4, 2024 – November 8, 2024...more

Davis Wright Tremaine LLP

IRS Releases 2025 Cost-of-Living Adjusted Limits for Benefit Plans

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The Internal Revenue Service recently announced 2025 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health and welfare plans. Adjustments to certain limits are based on...more

Dorsey & Whitney LLP

The Special Timing Rule for Taxation of Nonqualified Deferred Compensation

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For an employee who is a U.S. taxpayer, both the employer and the employee are liable for a portion of Social Security taxes and Medicare taxes (collectively referred to as “FICA” taxes) on the employee’s compensation. ...more

Rivkin Radler LLP

The Family Business – Compensating Family-Employees

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Hope you had a good Thanksgiving Holiday. Some of us probably feel we ate or drank either too much or not enough, watched too much or not enough football, or spent too much time discussing politics and the state of the...more

Davis Wright Tremaine LLP

IRS Releases 2024 Cost-of-Living Adjusted Limits for Benefit Plans

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The Internal Revenue Service recently announced 2024 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health and welfare plans. Adjustments to certain limits are based on...more

Stark & Stark

Understanding the Various Types of Executive Deferred Compensation

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The “Nuts and Bolts” of a divorce includes understanding the income and assets of each spouse. When one party is a highly paid executive, income is often more than simply a salary that is reported on a W-2. It is important...more

Pullman & Comley - Labor, Employment and...

Retirement Plans: Will January 1, 2024 Effective Date for Age 50 Catch-Up Contribution Changes Be Delayed?

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Section 401(k) Plans, Section 403(b) Plans and governmental Section 457(b) Plans generally permit employees to defer compensation on a pre-tax basis. These plans may also provide the opportunity for employees to defer...more

Bricker Graydon LLP

Are You Maximizing Retirement for Executives?

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If you are not offering a supplemental executive retirement plan (“SERP”) to your officers and executives, you likely have to answer “no” to the above.  Since a SERP is designed to supplement other retirement benefits offered...more

Harris Beach Murtha PLLC

Retirement Accounts: Much Needed Clarity Regarding the 10-Year Rule

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Americans hold a considerable percentage of their wealth in retirement accounts. Recent changes to the Internal Revenue Code (the “Code”), as well as proposed regulations, have introduced new rules altering the required...more

Husch Blackwell LLP

Attracting and Retaining Key Executives through Deferred Compensation Plans

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Deferred compensation plans offer highly compensated and key employees an opportunity to earn performance awards, defer compensation and taxes until a later date, reduce certain payroll taxes, informally find executive life...more

Willcox & Savage

A Day in the Life of an Employee Benefits Attorney - (AKA Questions that keep coming my way)

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Every day I counsel employers on a variety of issues related to all flavors of employee benefit plans and programs, big and small – and often more complex than they might first appear. ...more

Verrill

How many participants is too many for a top hat plan?

Verrill on

A client recently reviewed a census of participants in its deferred compensation plan and found that the covered group amounted to nearly 15% of its total workforce. Mindful of the need to limit the number of participants in...more

Snell & Wilmer

2021 End of Year Plan Sponsor “To Do” List (Part 4) Executive Compensation

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As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues, Part...more

Snell & Wilmer

2021 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

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As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more

Franczek P.C.

TRS Supplemental Savings Plan November Update

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Last week TRS published Employer Bulletin 22-15 on its Supplemental Savings Plan (SSP), a new SSP Employer Participation Agreement, and a form of resolution for adoption by school boards to approve the Participation...more

Snell & Wilmer

Updated Nonqualified Deferred Compensation Plan Audit Guide

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In June the Internal Revenue Service released an updated Nonqualified Deferred Compensation Audit Technique Guide. This updated Guide replaces the initial Guide published in 2015. While it is too early to say whether the...more

Foley & Lardner LLP

Do the New IRS Nonqualified Plan Audit Guidelines Mean Section 409A Audits are Coming?

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The IRS updated its Nonqualified Deferred Compensation Audit Techniques Guide (the “2021 Guide”) in June 2021. The 2021 Guide replaces a similar guide that was published in June 2015. The 2021 Guide does not shed new...more

Gerald Nowotny - Law Office of Gerald R....

HIPPER THAN HIP

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Nowotny On Death and Taxes podcast episode #36 Hipper than Hip introduces the corporate sponsored malta pension plan. Learn more about the powerful 401(h) medical plan #maltapensionplan #nonqualifieddeferredcompensationplan...more

Gerald Nowotny - Law Office of Gerald R....

“HIPPER THAN HIP” Introducing the Corporate Sponsored Malta Pension Plan

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Over the last two years I have written extensively about the Malta Pension Plan (MPP) as an alternative to the Roth IRA. Like a Roth IRA, the MPP is an individual Plan but unlike a Roth IRA, it does not have a contribution...more

Perkins Coie

Employee Benefit Plan Developments—2020 Year in Review

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Employee benefits professionals have faced many challenges in 2020. We have seen remarkable changes to state and local requirements, an onslaught of new benefits legislation and governmental policies, shifting reporting and...more

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