June 2018 Deferred Compensation Plans can be designed and funded to have little to no P&L impact. However, even the most well thought out plans can put a company in a negative P&L position...
Posts about Deferred Compensation Plan (2):
March 19, 2018 US corporations will be receiving a significant injection of cash by way of tax savings due to the recent Trump Tax legislation. As we are all aware, corporate tax rates...
March 31, 2021 (republished) When people think of deferred compensation plans (DCP), several words typically come to mind – “income deferral,” “saving for retirement,” “tax-deferred...
December 22, 2017 (Updated March 16, 2018) H.R. 1: An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018 (“Act”)...
August 9, 2016 On June 21, 2016, the Treasury Department issued long-awaited proposed regulations under Code Section 457(f) regarding nonqualified deferred compensation arrangements sponsored...
August 8, 2016 The IRS recently issued proposed regulations supplementing the existing regulations and guidance on the application of Code Section 409A to nonqualified deferred...
June 1, 2015 MARKET TREND: As tax-qualified retirement plans allow income deferral on a fairly limited annual basis, the popularity of nonqualified deferred compensation (“NQDC”)...
August 1, 2014 SUMMARY: The Fifth Circuit Court of Appeals held that a deferred compensation plan through which key employees received annual bonuses and were able to defer both bonuses...
June 2, 2014 SUMMARY: The IRS is getting ready to ramp up enforcement of Section 409A (§409A) compliance with respect to non-qualified deferred compensation arrangements. This new...