Deferred Compensation News and Updates

Deferred Compensation News brings you the latest information and insights on 409A nonqualified deferred compensation; institutional COLI, BOLI, and ICOLI; tax-and cost-efficient non-COLI funding strategies; low-cost tax managed non-COLI asset/liability designs; executive benefits benchmarking; succession planning and timely issues of executive pay and benefits. Click here to read all recent articles related to the impact of the COVID-19 Pandemic.
Featured image for “Retirement Plan Compensation Rightsizing Reforms Working their Way to Health & Welfare Providers”
January 11, 2022

Retirement Plan Compensation Rightsizing Reforms Working their Way to Health & Welfare Providers

Deferred Compensation News

Many of the retirement plan compensation rightsizing reforms implemented over the last decade are finding their way to health and welfare benefit plans.
Read More
Featured image for “Most-Popular Nonqualified Deferred Compensation Articles in 2021”
December 16, 2021

Most-Popular Nonqualified Deferred Compensation Articles in 2021

Deferred Compensation News

Here are the most-read nonqualified deferred compensation articles this year on Deferred Compensation News.
Read More
Featured image for “Last Day to Register: NQDC Enrollment Webinar”
November 01, 2021

Last Day to Register: NQDC Enrollment Webinar

Deferred Compensation News

This webinar will cover what you need to know before the enrollment window closes for 2021.
Read More
Featured image for “Celebrating the Birthday of IRC Section 409A”
October 22, 2021

Celebrating the Birthday of IRC Section 409A

Deferred Compensation News

If IRC Section 409A had an official day on the calendar it would be every October 22nd.
Read More
Featured image for “Webinar for Nonprofit Organizations Seeking to Retain and Reward Key Employees”
October 18, 2021

Webinar for Nonprofit Organizations Seeking to Retain and Reward Key Employees

Deferred Compensation News

This split-dollar life insurance webinar for Nonprofit Organizations offers alternatives to deferred compensation.
Read More
Featured image for “No Increase in Board Compensation for the First Time in a Long Time”
October 12, 2021

No Increase in Board Compensation for the First Time in a Long Time

Deferred Compensation News

Understanding how deferred compensation can play a role in stabilizing boards and supporting board compensation objectives.
Read More
Featured image for “Split-Dollar Life Insurance Webinar for Nonprofit Organizations, Hosted by Monte Harrick, Fulcrum Partners”
October 07, 2021

Split-Dollar Life Insurance Webinar for Nonprofit Organizations, Hosted by Monte Harrick, Fulcrum Partners

Deferred Compensation News

Monte Harrick, Senior Vice President Retirement, Fulcrum Partners, a OneDigital Company, will host an open webinar on the use of split-dollar life insurance as an effective business strategy for rewarding key employees while increasing the likelihood of employee retention. The webinar will be held on Tuesday, October 19, 2021, at 11:00: a.m. Pacific Time/ 2:00 p.m. Eastern Time.
Read More
Featured image for “NQDC Webinar Hosted by Monte Harrick, Fulcrum Partners, a OneDigital Company, Registration Available Now”
September 21, 2021

NQDC Webinar Hosted by Monte Harrick, Fulcrum Partners, a OneDigital Company, Registration Available Now

Deferred Compensation News

Fulcrum Partners, a One Digital Company, will present a free NQDC webinar, “Introduction to Nonqualified Deferred Compensation Plans (NQDC).
Read More
Featured image for “NQDC Plans and Plan Participant Eligibility”
August 02, 2021

NQDC Plans and Plan Participant Eligibility

Deferred Compensation News

One of the first questions organizations explore when they implement or update a nonqualified deferred compensation plan (NQDC) is who is eligible to participate in the plan. Data from the Newport/PLANSPONSOR Executive Benefits Survey, 2020 edition, shows that of the 282 corporate respondents to the Survey, the greatest percentage of companies set their threshold for NQDC Plan participation at $150,000 per year in compensation. The Survey further showed that compensation and job position continue to be the most common criteria that companies use to determine plan eligibility. Organizations indicating compensation (base salary or total compensation) as their key point of plan participant eligibility determination, account for 37 percent of the responses. The response of 37 percent marks an increase of 6 percent over the findings from the previous year’s survey. Position and or job title accounts for 36 percent of the responses, which is an increase from the 22 percent who identified these same factors as their key deciding point in last year’s survey. Additional Marketplace Insights Regarding Plan Participant Eligibility Compensation will always be an important benchmark used to gauge which employees may participate in an NQDC plan, and to what degree. However, using position, title, or job grade
Read More
Featured image for “Further Insights on the NQDC Guide”
July 22, 2021

Further Insights on the NQDC Guide

Deferred Compensation News

Following up on our July blog post, “Updates on the Nonqualified Deferred Compensation Audit Technique Guide,” we are pleased to share with you these further insights from Attorneys Greg Daugherty, Dave Tumen and Rich Helmreich of PorterWright. They raise the interesting question of whether the recent update of the NQDC Guide foreshadows the coming of other critical changes in executive compensation enforcement.
Read More