nonqualified deferred compensation plans

Compensation arrangements which are frequently offered to executives. Such plans may include stock options, restricted stock, etc. Generally, an executive may defer the recognition of taxable income to future periods and the employer does not receive a tax deduction until the employee is required to include the compensation in income

Black's law dictionary. . 1990.

Look at other dictionaries:

  • Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… …   Wikipedia

  • Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… …   Wikipedia

  • Pension law (US) — Pension law in the United States generally refers to the statutes giving preference tax treatment for chiefly ERISA qualified plans (although non ERISA plans in government and higher education, nonprofits and research also may get similar tax… …   Wikipedia

  • Top Hat Plan — A form of retirement plan available only to selected company employees usually key executives. Such plans are different from standard retirement plans in a number of ways: 1) They don t usually offer the same tax benefits of an opt in plan. 2)… …   Investment dictionary

  • 457 plan — The 457 plan is a type of tax advantaged defined contribution retirement plan that is available for governmental and certain non governmental employers in the United States. The employer provides the plan and the employee defers compensation into …   Wikipedia

  • Diversified Investment Advisors — Diversified Type Corporate Division Industry Full Service Retirement Consulting Founded 1963 Headquarters Harrison,NY Key people Peter Kunkel, President, Alice Hocking, Chief Operating Officer …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.