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Deferred Compensation › Retirement Plan › Employee Retirement Income Security Act (ERISA)

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

DarrowEverett LLP on

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

Foley & Lardner LLP on

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

Foley & Lardner LLP on

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

Husch Blackwell LLP

Attracting and Retaining Key Executives through Deferred Compensation Plans

Husch Blackwell LLP on

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

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

Snell & Wilmer on

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

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

Perkins Coie

Employee Benefit Plan Developments—2020 Year in Review

Perkins Coie on

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

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

ROCK OF AGES: The Arithmathean Pension Plan - Using the Pooled Income Fund for Non-Deferred Compensation Planning

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

The first article for professional publication that I wrote was an article about using offshore trusts in non qualified deferred compensation planning. I called the article the Rastafarian Rabbi Trust. The article was...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

401(k) Plans don’t have to be a period, they can be a comma

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Too often brokers and financial advisors think about their client’s retirement plan needs and only think about the 401(k) plan. It’s understandable based on their lack of understanding of retirement plan basics, but it’s not...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

On The Form 5500, sometimes the answer lands you in trouble

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

When you’re filing that Form 5500, just notice that certain answers may likely lead you to an Internal Revenue Service or Department of Labor audit....more

Stinson - Benefits Notes Blog

New Disability Claims Procedures May Apply to Qualified and Nonqualified Retirement Plans, Too

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As mentioned in our recent blog, the date for complying with the new disability claims procedures (April 2, 2018) is rapidly approaching. In addition to making sure disability plans comply with the new rules, employers...more

Miles & Stockbridge P.C.

Disclaimer in Top-Hat Plan Could Save Millions for Employer

Miles & Stockbridge P.C. on

Do you have a top-hat plan? That’s a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Rosenbaum Law Firm Review - October 2015

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Bundled vs. Unbundled 401(k) Plan Providers: The Choice Is Not Clear. Not an easy choice. In our lives, there are times when we have two important choices. It's Coke vs. Pepsi, Mac vs. PC, Xbox vs. PlayStation...more

Stinson - Benefits Notes Blog

Participants in Top Hat Plans Must Exhaust Administrative Remedies

Stinson - Benefits Notes Blog on

So-called “Top Hat” plans are nonqualified deferred compensation plans for a select group of management or highly compensated employees. These executive compensation arrangements are exempt from many ERISA provisions, but are...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Looking Beyond the 401(k) for Advisors

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Too often brokers and financial advisors think about their client’s retirement plan needs and only think about the 401(k) plan. It’s understandable based on their lack of understanding retirement plan basics, but it’s not...more

Jackson Walker

Davidson v. Henkel — What’s Going On With Nonqualified Deferred Compensation Plans and FICA

Jackson Walker on

In This Presentation: - Davidson v. Henkel Corp. - The Parties - NQ Plan - The Plan’s Tax Clauses - Davidson’s Pre-Retirement Counseling - 2011 Compliance Review and Letter - Henkel’s Tax...more

King & Spalding

ERISA Applied to Deferred Compensation Plan

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Last month, the U.S. Court of Appeals for the Fifth Circuit found in Tolbert v. RBC Capital Markets that a nonqualified deferred compensation plan was an "employee pension benefit plan" under the Employee Retirement Income...more

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