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Deferred Compensation › Internal Revenue Service › Employee Retirement Income Security Act (ERISA)

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 +
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 stock options or severance payments.  less -
DarrowEverett LLP

Deferred Pay at Risk: The Hidden Dangers of Rabbi Trusts

DarrowEverett LLP on

News that Steward Health Care executives may lose millions in unqualified retirement savings due to the company's use of a "rabbi trust" has sent a jolt through the ranks of corporate leadership. Steward's deferred...more

Lowenstein Sandler LLP

Puttin’ on Your Top Hat: How to Effectively Structure a Deferred Compensation Plan as a “Top Hat” Plan

Lowenstein Sandler LLP on

“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide...more

Foley & Lardner LLP

To 457(b) or Not to 457(b): Five Rules You Must Follow to Keep Your 457(b) Plan Compliant

Foley & Lardner LLP on

Recruiting and retaining top executives can be challenging for non-governmental tax-exempt organizations such as Code §501(c)(3) organizations, private universities, and certain healthcare organizations (Nonprofits). Not only...more

Snell & Wilmer

Updated Nonqualified Deferred Compensation Plan Audit Guide

Snell & Wilmer on

In June the Internal Revenue Service released an updated Nonqualified Deferred Compensation Audit Technique Guide. This updated Guide replaces the initial Guide published in 2015. While it is too early to say whether the...more

Perkins Coie

Employee Benefit Plan Developments—2020 Year in Review

Perkins Coie on

Employee benefits professionals have faced many challenges in 2020. We have seen remarkable changes to state and local requirements, an onslaught of new benefits legislation and governmental policies, shifting reporting and...more

Gerald Nowotny - Law Office of Gerald R....

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

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

Blank Rome LLP

Sting of Deferred Compensation Tax—Is There Any Recourse against Employer

Blank Rome LLP on

Section 409A was added to the Tax Code in 2004 to, among other things, limit the ability of companies and their executives to optimize tax outcomes by controlling the timing of deferred compensation payments. Although this...more

Proskauer - Employee Benefits & Executive...

[Podcast]: Proposed IRS Regulations Affecting 401(k) and 403(b) Plans

Proskauer - Employee Benefits & Executive... on

In this episode of the Proskauer Benefits Brief, Paul Hamburger co-chair of Proskauer’s Employee Benefits & Executive Compensation Group, and associate Steven Einhorn discuss the recently proposed IRS regulations addressing...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

On The Form 5500, sometimes the answer lands you in trouble

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

When you’re filing that Form 5500, just notice that certain answers may likely lead you to an Internal Revenue Service or Department of Labor audit....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Bonus can cost you more than one way

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

When I first started working as an ERISA attorney in September 1998, I was pleasantly surprised when my boss Harvey Berman gave me a $300 bonus that December for the Holidays. That was the last bonus I ever got as an...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - June 2016

Proskauer Rose LLP on

Editor's Overview - In this month’s newsletter, our colleagues focus on two sets of legislative updates. First is a discussion of the IRS’s proposed Treasury Regulations prescribing rules under Section 457 of the...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Rosenbaum Law Firm Review - October 2015

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Bundled vs. Unbundled 401(k) Plan Providers: The Choice Is Not Clear. Not an easy choice. In our lives, there are times when we have two important choices. It's Coke vs. Pepsi, Mac vs. PC, Xbox vs. PlayStation...more

Jackson Walker

Davidson v. Henkel — What’s Going On With Nonqualified Deferred Compensation Plans and FICA

Jackson Walker on

In This Presentation: - Davidson v. Henkel Corp. - The Parties - NQ Plan - The Plan’s Tax Clauses - Davidson’s Pre-Retirement Counseling - 2011 Compliance Review and Letter - Henkel’s Tax...more

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