There are many moving parts when it comes to building a successful company. Managing day-to-day operations, overseeing the development and enhancement of products, cultivating an...

Target date funds (also known as lifecycle funds) have become increasingly popular in retirement plans. Close to 70% of 401(k) and profit sharing plans offered target date funds in 2014,...

Incentivizing executives to meet business objectives is one of the most important factors in designing executive benefit packages. A sound plan depends on good governance and well-established...

The fall season can be one of the best times of the year. It’s the start of football season, pumpkin flavored coffees, cooler weather and of course, one of HR’s busiest times of the year –...

October 21, 2016 MARKET TREND: The competition for executive talent remains high. Various approaches for tying executive compensation to a company’s value can offer effective tools...

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...

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”)...

February 3, 2015 SUMMARY: The Administration’s 2016 Budget renews many prior proposals relating to retirement plans and adds a few new provisions, including (1) limiting the total...

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...

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...