Topic: Deferred Compensation and Executive Benefits

New Proposed Guidance for Deferred Compensation Plans

Along with proposed regulations under Code Section 409A that were issued on June 22, 2016, the Internal Revenue Service simultaneously published proposed regulations providing updated guidance on deferred compensation plans under Internal Revenue Code Section 457. The regulations will generally apply to amounts deferred in calendar years after the date they are finalized, and to amounts deferred prior to that date that were not previously included in income. Until finalized, employers may rely on the proposed regulations.

Determining Eligibility in Non-Qualified Deferred Compensation Plans

A brief overview of current law and evolving industry standards with respect to determining eligibility for non-qualified deferred compensation plans which qualify for the “top-hat exemption” under the Employee Retirement Income Security Act (ERISA).

IRS Launches 409A Audit Initiative

Last month, the IRS announced that a Compliance Initiative Project (CIP) was underway, involving compliance with Internal Revenue Code Section 409A.

Mitigating Risks in Deferred Compensation

For many plan advisers, deferred compensation is an unexplored area of retirement services—but one that offers many potential rewards.

10 Key Features of Deferred Compensation

With many baby boomer executives approaching retirement, deferred compensation programs are increasingly important components of executive benefit programs. 

Deferred Compensation: The Basic and Growing Need

Helping to bridge the retirement planning gap for executives is one of the most significant challenges—and near-term opportunities—plan advisers have today.

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