TITLE

Nonqualified Retirement Plans: New Rules, New Look

AUTHOR(S)
Parrish, Stephen B.
PUB. DATE
July 2006
SOURCE
Journal of Financial Service Professionals;Jul2006, Vol. 60 Issue 4, p37
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Much has changed in choosing from among nonqualified executive compensation plans. New IRC Section 409A affects how and where deferred compensation plans will be used, and new accounting standard FAS 123(R) affects how nonqualified stock options fit into the picture. This article examines four of the most popular nonqualified executive retirement plans: deferred compensation, stock options,executive-bonus plans, and split-dollar plans. It compares and contrasts these plans and takes a new look in light of new rules.
ACCESSION #
21409247

 

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