What Is a Deferred Compensation Plan? Pros, Cons and Advice

Before participating in a deferred compensation plan, you’ll want to know: ...

No ERISA, No Problem? Common Section 409A Compliance Pitfalls for Nonqualified Deferred Compensation Arrangements

Section 409A of the Internal Revenue Code fills much of the gap ERISA leaves open on NQDC plans, imposing detailed rules on ...
JD Supra

Double Taxation, IRS Audits of Deferred Compensation Payments May Arise from IRS Instructions for 2023 Forms W-2,1040

Companies required to use “box 11” of Form W-2 in 2023 to report either payments of nonqualified deferred compensation (deferred compensation) or FICA taxation of unpaid deferred compensation may soon ...
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Noncompete Covenants in Deferred Compensation Plans: Proceed with Caution

SYNOPSIS: Supplemental executive retirement plans (SERPs) and other forms of deferred compensation plans sometimes incorporate certain post-employment restrictive covenants for covered employees into ...