News & Analysis as of August 3, 2025

Tax Planning

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Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +

Do I Need a 409A Valuation for my Company?

Bricker Graydon LLP on 2/19/2025

If you have equity as part of your retirement or executive compensation plans, you likely need a 409A valuation. The need for a valuation also applies if you are preparing to issue equity (equity grants or stock options) or...more

IRS Clarifies Application of Required Minimum Distribution Rules to Inherited Retirement Accounts

Carlton Fields on 11/22/2024

The Secure Act, passed in 2019 and updated in 2022, made significant changes to the required minimum distribution (RMD) rules applicable to qualified retirement plans, IRAs, 403(b) plans, and other eligible deferred...more

HIPPER THAN HIP

Gerald Nowotny - Law Office of Gerald R.... on 3/19/2021

Nowotny On Death and Taxes podcast episode #36 Hipper than Hip introduces the corporate sponsored malta pension plan. Learn more about the powerful 401(h) medical plan #maltapensionplan #nonqualifieddeferredcompensationplan...more

“HIPPER THAN HIP” Introducing the Corporate Sponsored Malta Pension Plan

Gerald Nowotny - Law Office of Gerald R.... on 3/18/2021

Over the last two years I have written extensively about the Malta Pension Plan (MPP) as an alternative to the Roth IRA. Like a Roth IRA, the MPP is an individual Plan but unlike a Roth IRA, it does not have a contribution...more

ROCK OF AGES video

Gerald Nowotny - Law Office of Gerald R.... on 10/12/2020

Rock of Ages - The Arithmathean Pension Plan is a creative idea on how to use a pooled income fund as a version of non-qualified deferred compensation. Provide a lifetime annuity of tax-free distributions for key employees!...more

ROCK OF AGES - THE ARITHMATHEAN PENSION PLAN

Gerald Nowotny - Law Office of Gerald R.... on 10/9/2020

Podcast episode #25 speaks to using the pooled income fund for non-deferred compensation planning. Provide key employees with a lifetime income of tax-free distributions. ...more

ROCK OF AGES: The Arithmathean Pension Plan - Using the Pooled Income Fund for Non-Deferred Compensation Planning

Gerald Nowotny - Law Office of Gerald R.... on 10/9/2020

The first article for professional publication that I wrote was an article about using offshore trusts in non qualified deferred compensation planning. I called the article the Rastafarian Rabbi Trust. The article was...more

Certain Deferred Compensation Plans Must Be Amended by December 31, 2020

Skadden, Arps, Slate, Meagher & Flom LLP on 9/11/2020

Transition relief for amending nonqualified deferred compensation (NQDC) plans to reflect the 2017 amendments to Section 162(m) of the Internal Revenue Code will expire on December 31, 2020. ...more

Taking Advantage of Governmental Retirement Plan Contribution Limits

Best Best & Krieger LLP on 2/5/2020

Many governmental 457(b) deferred compensation and 401(a) defined contribution plan sponsors do not take full advantage of the contribution limits for these plans. To do this, you need to understand: the limits, who they...more

Ways To Correct Governmental Plan Problems

Best Best & Krieger LLP on 12/6/2019

There are several tools that can be used to correct or fix governmental plan problems. First, some classification. Practically all the retirement plans we discuss are “tax-advantaged” in one form or another. However,...more

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