Last week, we looked at employment agreements and planning for issues in executive employment agreements. One interesting aspect of employment agreements is that they can generate many different legal ...

Tax-exempt organizations often provide deferred compensation to their officers, key employees, and most highly compensated employees. Like current compensation payable to such employees, deferred ...

A 409a deferred compensation plan is a non-qualified arrangement that allows employees to defer a portion of their income to a future date. This plan is often used by high-income earners to reduce ...

You've climbed the corporate ladder, you're making good money and suddenly someone from human resources presents you with a newfangled employee benefit -- the opportunity to participate in a deferred ...

Firms love deferred compensation. After all, it is your money they are deferring, not their own. Just try asking your firm to defer taking its share of your gross commission. These “golden handcuffs” ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...

Planning for retirement can feel overwhelming, but fortunately, there are several savings tools available to help take the sting out of the process. By utilizing these tools, you can create a ...

Employers are leveraging NQDCs for retention use at increasing rates, with 30% having a noncompete provision. Non-qualified deferred compensation plans are increasingly being used by employers as ...

Deferred compensation plans allow you to offer employees income spread out over the future in exchange for their work today. Retirement plans that you contribute to on behalf of your employees are a ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

The tax bill proposed by the Committee on Ways and Means of the U.S. House of Representatives would, if enacted into law in its current form, replace Section 409A of the Internal Revenue Code and tax ...