Last week, we looked at employment agreements and planning for issues in executive employment agreements. One interesting aspect of employment agreements is that they can generate many different legal ...

Section 409A of the Internal Revenue Code continues to drive the creation, implementation – and correction – of nonqualified deferred compensation plans.Gone are the days of discretionary payouts, ...

Few compliance violations impose tax penalties as severe as those that apply under Section 409A of the Internal Revenue Code to people covered under nonqualified deferred compensation agreements. Few ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

A nonqualified deferred compensation plan can reduce your taxable income, but there are risks to consider. Many, or all, of the products featured on this page are from our advertising partners who ...

A nonqualified deferred compensation (NQDC) plan is an arrangement that an employer and employee agree to where the employer accepts to pay the employee sometime in the future. Executives often ...