Executive Compensation Still Flexible

August 2009
Journal of Financial Planning;Aug2009, Vol. 22 Issue 8, p10
Academic Journal
The article focuses on the results of a survey conducted by MullinTBG in the U.S. It notes that the survey indicated that the level of companies offering and executives participating in non-qualified deferred compensation plans (NQDCPs) has not altered despite the economic downturn. It mentions that NQDCPs are benefit programs for notable executives that enable participants to put off income in return of unsecured payment of future benefits by the employer.


Related Articles

  • Now Is The Time To Be In The Executive Benefits Market. Kemnitz, Randy // National Underwriter / Life & Health Financial Services;6/9/2008, Vol. 112 Issue 22, p20 

    The article provides information on executive benefits market in the U.S. According to the author, nonqualified executive benefits using deferrals and salary continuation plans are still active and the deferred compensation remains a possible planning technique. In doing so, he then relates that...

  • Executive Deferred Compensation Balancing Responsibilities. Murphy, Rosemary // Financial Executive;Mar/Apr2003, Vol. 19 Issue 2, p66 

    The article discusses executive deferred compensation (EDC) plans. EDC arrangements allow executives to delay paying taxes on the amounts they elect to defer. General economic uncertainty helped contribute to a reduction in EDC deferrals during 2003. Firms that offer EDC plans need to balance...

  • PENSIONS--ADDITIONAL Resources.  // Benefits & Compensation Digest;May2006, Vol. 43 Issue 5, p31 

    This article presents information resources related pensions in compensation management in the U.S. Updated guidelines from the Department of Treasury and Internal Revenue Service on implementing Internal Revenue Code Section 409A extend the transitional relief provided by Notice 2005-1 and...

  • ADI Pays Out $253M in Deferred Compensation. Prestigiacomo, Jennifer // Electronic News;2/27/2006, Vol. 52 Issue 9, p11 

    This article reports on the $253.4 million deferred compensation pair out by Analog Devices Inc. in the first quarter of the current fiscal year, according to documents filed with the U.S. Securities and Exchange Commission (SEC) as of February 2006. Analog Devices reported the $253.4 million...

  • An Executive's Perspective on New 409A Deferred-Compensation Rules under the American Jobs Creation Act. Powell, David W. // Journal of Financial Service Professionals;May2005, Vol. 59 Issue 3, p81 

    Executives should be aware that the American Jobs Creation Act, which became law in late 2004, has significantly changed the rules for nonqualified deferred compensation plans, including individual contracts, bonus arrangements, stock options and stock appreciation rights, and severance pay...

  • Navigating Section 125 and Health Savings Accounts. Ripperger, Jerry L. // Employee Benefit News;9/15/2005, Vol. 19 Issue 12, p61 

    Discusses the use of Section 125 plan, also known as salary reduction or cafeteria plans, as a part of health benefits for employees in the U.S. Use of the Section 125 plan; Types of Section 125 plans; Information on the interaction between Health Savings Accounts and Flexible Spending Accounts.

  • NQDC Plans. Landsberg, Richard D. // Advisor Today;Nov2004, Vol. 99 Issue 11, p26 

    The article reports the growing importance of nonqualified benefit plans. It provides an executive with deferred benefits in lieu of a portion of his current compensation, a raise or a bonus. Management of a nonqualified deferred compensation plan is a long term endeavor. Corporate...

  • Decoding the New DNA of Non-Qualified, Deferred-Compensation Plans. Parrs, Eugene // Business Journal (Central New York);2/24/2006, Vol. 20 Issue 8, p11 

    The article presents the author's opinions regarding non-qualified, deferred-compensation plans in the U.S. In 2004, the addition of Section 409A to the Internal Revenue Code revised all the rules for non-qualified, deferred-compensation plans. The revised rules became effective on January 1,...

  • What Congress Did To Deferred Compensation Arrangements. Fenton, John H. // National Underwriter / Life & Health Financial Services;11/8/2004, Vol. 108 Issue 42, p33 

    Discusses rules for timing of deferrals and distributions for nonqualified deferred compensation (NQDC) plans under the American Jobs Creation Act of 2004. Six situations under which a participant may receive a distribution; Conditions that would allow participants to elect to delay...


Read the Article


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

Try another library?
Sign out of this library

Other Topics