Combining NQDC and Split Dollar

Giarmarco, Julius H.
August 2000
Advisor Today;Aug2000, Vol. 95 Issue 8, p50
Trade Publication
Discusses the factors to consider in combining a non-qualified deferred compensation (NQDC) plan and a split dollar plan. Benefits that can be gained by employees and employers from an NQDC plan and a supplemental executive retirement plan; Information on the death benefit under an NQDC plan; Difference of a split dollar plan from an NQDC plan; How employees can obtain the best of both plans.


Related Articles

  • Three Ways to Combat the Increasing Costs of Attracting and Retaining Key Employees. Zimmerman, George R. // Franchising World;Mar/Apr2000, Vol. 32 Issue 2, p46 

    Discusses strategies that can be used to attract and retain key employees. Benefits from the split dollar life insurance, which enables employee to purchase life insurance at a low cost; Information on the salary reduction deferred compensation arrangement; Retirement preparation through a 162...

  • Split-Dollar And Deferred Comp-- A Dynamic Combination. Ritz, Dianne // National Underwriter / Life & Health Financial Services;9/15/2003, Vol. 107 Issue 37, p5 

    Reports on the need for businesses to continue the combination of split-dollar and deferred compensation to attract and retain key executives in the U.S. Issuance of a split-dollar regulation in July 2002; Proposals of the Jobs and Growth Reconciliation Tax Act of 2003; Illustration on how...

  • The Triple Win Of Endorsement Split Dollar As An Executive Benefit Planning Tool.  // National Underwriter / Life & Health Financial Services;6/24/2002, Vol. 106 Issue 25, p39 

    Deals with the endorsement split dollar insurance plan. Uses of the plan; Mechanics of the plan; Advantages of the insurance plan.

  • Retaining Key Employees: The Plan. Griffin Jr., William D. // Franchising World;Sep/Oct96, Vol. 28 Issue 5, p37 

    Describes two methods of non-qualified benefit plans franchise owners can use to facilitate retention of key employees. Executive bonus plan; Split dollar life insurance; Advantages for franchise owners and employees.

  • COMPENSATION--ADDITIONAL Resources.  // Benefits & Compensation Digest;Aug2006, Vol. 43 Issue 8, p35 

    The article presents updates related to employee compensation. Internal Revenue Code Section 409A allows IRS to enforce executive compensation issues more strongly than before. Auditors will be looking closely at stock-based compensation and fringe benefits to ensure they are properly accounted...

  • ON DEADLINE.  // Credit Union Journal;1/24/2005, Vol. 9 Issue 3, p1 

    This article reports that the federal credit union may use so-called split-dollar life insurance to fund employee benefit obligations. Under split-dollar insurance, the policy is owned by the employee and paid for by the credit union, which treats the obligation as a nominal loan to the...

  • Internal Revenue Service to Focus on Executive Compensation Issues.  // Venulex Legal Summaries;2004 Q1, p1 

    The article focuses on an executive compensation compliance initiative of the U.S. Internal Revenue Service (IRS). Some of the issues that the initiative will focus on are split dollar life insurance and executive perks such as corporation owned aircraft and automobiles and relocation expenses....

  • How To Recommend The Right Non-Qualified Plan. Sanchez, Ed; Streiff, Thomas F. // National Underwriter / Life & Health Financial Services;11/20/2000, Vol. 104 Issue 47, p7 

    Presents information on the different types of non-qualified insurance-based business plan. Details on executive bonus; Benefits of split dollar; Deferred-compensation plans.

  • Treasury Issues Final Nonqualified Deferred Compensation Guidance: Part 2. Schneider, Paul J. // Journal of Financial Service Professionals;Nov2007, Vol. 61 Issue 6, p45 

    The addition of Section 409A to the Internal Revenue Code by the American Jobs Creation Act of 2004 has opened a complex new world for nonqualified deferred-compensation (NQDC) plans. The provisions of Section 409A require that significant changes must be made to almost all existing...


Read the Article


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

Try another library?
Sign out of this library

Other Topics