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 ...

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

Deferred compensations employee pension benefit plans may be required to meet various requirements under ERISA, including reporting, funding, vesting and fiduciary requirements, unless they can find ...

What Is a Nonqualified Deferred Compensation? A nonqualified deferred compensation (NQDC) plan is an arrangement where employees can defer receiving a portion of their compensation until a later date, ...