Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation

Understand and utilize nonqualified deferred compensation plans (NQDC) for your clients. Defining the employee and employer perspectives, this manual explains how NQDC offers solutions to complex compensation issues and covers key topics, including how to tailor NQDC to serve both employers andemployees and the tax consequences for each, structuring plans to comply with Section 409A, the timing of benefits under income tax and FICA rules, and how to incorporate it with other plans.