Under the economic benefit income tax theory, an employee is taxed when the employee receives something other than cash that has a determinable, present economic value. The danger, in the nonqualified ...

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 ...

We know offering a robust retirement plan helps attract and retain in-demand executives, reduce turnover expenses, and boost the bottom line. But far from being table stakes, your retirement offering ...

The tax bill proposed by the Committee on Ways and Means of the U.S. House of Representatives would, if enacted into law in its current form, replace Section 409A of the Internal Revenue Code and tax ...

Benjamin Harvey CFP®, CPWA®, ChFC®, CLU® Founder and Private Wealth Advisor, Summation Wealth Group To continue reading this content, please enable JavaScript in ...

Employers are leveraging NQDCs for retention use at increasing rates, with 30% having a noncompete provision. Non-qualified deferred compensation plans are increasingly being used by employers as ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

Matt Andersen, head of NFP Executive Benefits, commented, “The innovations of our technology platforms continues to be a focal point for NFP Executive Benefits; it's a core competency and a ...

Please Note: Blog posts are not selected, edited or screened by Seeking Alpha editors. The White Law Group continues to investigate recovery options for those Merrill Lynch former employees that were ...

As the stock market slides, more stock options and related deferred compensation instruments are “underwater,” and the related deferred tax assets may no longer be recoverable. The balance sheets and ...