Deferring Gratification

November 1998
Financial Executive;Nov98, Vol. 14 Issue 6, p10
Academic Journal
The article reports on the 1998/1999 ECS Survey of Top Management Compensation which found that more than 50 percent of the companies offer deferred compensation plans to top-level executives. A majority of deferral programs consist of salary deferrals, bonuses, and management incentives. Some of the funding methods include corporate-owned life insurance, stock, and guaranteed investment contracts.


Related Articles

  • NY Deferred Comp Hires Three for GICs. Rasmussen, Eric // Investment Management Weekly;10/04/99, Vol. 12 Issue 37, p3 

    Reports that the New York State Deferred Compensation Board has selected three money managers to take over its guaranteed investment contracts.

  • "Top-hat' plans should be reserved for top group. Marathas, Peter // Employee Benefit News;Aug2003, Vol. 17 Issue 10, p11 

    Discusses issues concerning the administration of top-hat plans and nonqualified deferred compensation plans. Conditions which make such plans exempted from the requirements of the U.S. Employee Retirement Income Security Act; Definitional components of top-hat plans; Questions raised regarding...

  • Traditional GICs Are Here to Stay. Clinton, Charles A. // Benefits Quarterly;1993 Second Quarter, Vol. 9 Issue 2, p17 

    An increasing number of employers that sponsor pension plans are moving away from the insurance industry's premier pension product, the traditional guaranteed investment contract (GIC). Insurance companies, brokerage firms, banks, investment managers and other major players are fighting for...

  • Planning Opportunities For Highly Paid Executives. Higgins, Barry // National Underwriter / Life & Health Financial Services;6/23/2003, Vol. 107 Issue 25, p4 

    Examines the role of life and health insurance agents in explaining non-qualified deferred compensation plans to executives in the U.S. Agents' understanding of the plans' terminology; Fundamental concept of the plans; Alliances with specialists. INSET: The Ideal NQ Deferred Comp Client.

  • Investors Troubled By Corporate Policies. Marshall, Jeffrey; Heffes, Ellen M. // Financial Executive;Sep2005, Vol. 21 Issue 7, p11 

    The article presents the results from a survey of institutional investors. The survey revealed that money mangers are highly skeptical of the rationales behind some key, long-time compensation practices. Three-quarters of the respondents said that current compensation rates for chief executive...

  • States question synthetic GICs. Williams, Fred // Pensions & Investments;1/10/1994, Vol. 22 Issue 1, p2 

    Focuses on the criticism by state insurance regulators on the sale by life insurance companies of synthetic guaranteed investment contracts (GIC). Kinds and comparison of GICs; Policy statement on book-value wrappers; Reaction of insurance companies.

  • Are life co. synthetic GIC sales legal? Crosson, Cynthia // National Underwriter / Life & Health Financial Services;10/4/93, Vol. 97 Issue 40, p1 

    Reveals that state regulators are beginning to question whether it is legal for life insurers to sell synthetic guaranteed investment contracts (GICs). Issue on whether insurers who provide the `book value wrapper' characteristic of synthetic GICs are providing a financial guarantee; Inability...

  • The False Promise of Risk-Reducing Incentive Pay: Evidence from Executive Pensions and Deferred Compensation. Alces, Kelli A.; Galle, Brian D. // Journal of Corporation Law;Fall2012, Vol. 38 Issue 1, p53 

    The article focuses on rick-reducing incentive pay for executives. Topics include deferred compensation, proposals to pay inside debt, and debt compensation efficiency. Information is provided on pay for performance, the risk preferences of creditors and the complexity of corporate compensation...

  • Nonqualified Deferred Comp Plans Still At Top Of The Charts. Hersch, Warren S. // National Underwriter / Life & Health Financial Services;11/21/2005, Vol. 109 Issue 44, p10 

    The article cites a survey indicating the popularity of nonqualified deferred compensation plans funded by corporate-owned and trust-owned life insurance among Fortune 1000 companies. The use of supplemental executive retirement plans have declined from 2004. an increase was observed on the use...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics