Articles
Nonqualified Plans
Below are articles that provide insight on a number of nonqualified benefit plan topics as well as analysis of the regulations governing nonqualified benefit plans, including Section 409A, Section 457 for nonprofit organizations, and ERISA Top Hat rules.
Section 409A
409A Operational Corrections Summary409A Operational Corrections Summary
Additional Analysis of Final 409A RegulationsAdditional Analysis of Final 409A Regulations
Additional Analysis of IRS Notice 2008-113 - Updated and Expanded 409A Correction ProceduresAdditional Analysis of IRS Notice 2008-113 - Updated and Expanded 409A Correction Procedures
Additional Analysis of Proposed 409A Income Inclusion RegulationsAdditional Analysis of Proposed 409A Income Inclusion Regulations
Analysis of Deferred Compensation Provisions in the American Jobs Creating Act of 2004Analysis of Deferred Compensation Provisions in the American Jobs Creating Act of 2004
Document Failures in the § 409A-Covered Plan: Correcting With and Without Notice 2010-6Document Failures in the § 409A-Covered Plan: Correcting With and Without Notice 2010-6
IRC Section 409A - Essential for Effectively Deferring CompensationIRC Section 409A - Essential for Effectively Deferring Compensation
IRS Establishes a 409A Document Correction ProgramIRS Establishes a 409A Document Correction Program
IRS Issues Additional 409A Correction Guidance, Including Transition Relief for Certain Corrections Made by the End of 2010IRS Issues Additional 409A Correction Guidance, Including Transition Relief for Certain Corrections Made by the End of 2010
Limitations on Terminating and Otherwise Changing Nonqualified Deferred Compensation Arrangements Subject to Code Section 409ALimitations on Terminating and Otherwise Changing Nonqualified Deferred Compensation Arrangements Subject to Code Section 409A
New Deferred Compensation Rules - Additional AnalysisNew Deferred Compensation Rules - Additional Analysis
New IRS Program to Audit 409A ComplianceNew IRS Program to Audit 409A Compliance
Nonqualified Deferred Compensation: Transition to Final RegulationsNonqualified Deferred Compensation: Transition to Final Regulations
Notice 2010-6 Summary/Required 409A Document ProvisionsNotice 2010-6 Summary/Required 409A Document Provisions
Technical Corrections to Section 409A RegulationsTechnical Corrections to Section 409A Regulations
The Short Term Deferral Rule: Alleviating the Impact of the 409A RegulationsThe Short Term Deferral Rule: Alleviating the Impact of the 409A Regulations
Proposed Modifications/Clarifications to the 409A RegulationsProposed Modifications/Clarifications to the 409A Regulations
Tax Exempt Organizations
457 Plans - An Overview457 Plans - An Overview
457(f) Plans and Substantial Risk of Forfeiture457(f) Plans and Substantial Risk of Forfeiture
Amendments to Tax Exempt Organization's Deferred Compensation Plan Will Not Cause Grandfathered Deferrals to Be Subject to Code § 457Amendments to Tax Exempt Organization's Deferred Compensation Plan Will Not Cause Grandfathered Deferrals to Be Subject to Code § 457
Taxation of 457(f) Defined Benefit PlansTaxation of 457(f) Defined Benefit Plans
Proposed Modifications to the 457 RegulationsProposed Modifications to the 457 Regulations
Interim Guidance on Executive Compensation Paid by Tax-Exempt Organizations after the Tax Cuts and Jobs ActInterim Guidance on Executive Compensation Paid by Tax-Exempt Organizations after the Tax Cuts and Jobs Act
Miscellaneous
Annuity DescriptionAnnuity Description
Consider a Third Party AdministratorConsider a Third Party Administrator
ERISA Issues in Nonqualified Plans with Individual “Self-Directed” AccountsERISA Issues in Nonqualified Plans with Individual “Self-Directed” Accounts
Nonqualified Deferred Compensation - A Legislative FactsheetNonqualified Deferred Compensation - A Legislative Factsheet
Nonqualified Deferred Compensation Audit Techniques GuideNonqualified Deferred Compensation Audit Techniques Guide
Nonqualified Deferred Compensation Plans 'The Perfect Storm'Nonqualified Deferred Compensation Plans 'The Perfect Storm'
Substantial Risk of ForfeitureSubstantial Risk of Forfeiture
New Tax Law - Potential Effects on Nonqualified Benefits and Plan DesignNew Tax Law - Potential Effects on Nonqualified Benefits and Plan Design
Top Hat Exemption
"Top-Hat Plan" Exemption Compliance for Deferred Compensation Arrangements"Top-Hat Plan" Exemption Compliance for Deferred Compensation Arrangements
2009 Joint Committee of Employee Benefits Technical Session May 20092009 Joint Committee of Employee Benefits Technical Session May 2009
Electronic DOL Filing for Top Hat Plans to Be MandatoryElectronic DOL Filing for Top Hat Plans to Be Mandatory
ERISA "Top Hat" Exemption and Plan DesignERISA "Top Hat" Exemption and Plan Design
Plan Qualified as a Top-Hat Plan Under ERISA: Alexander v. Brigham and Women's Physicians Organization, Inc.Plan Qualified as a Top-Hat Plan Under ERISA: Alexander v. Brigham and Women's Physicians Organization, Inc.
Recent Court Decision Sheds New Light on ERISA's Top Hat Plan ExemptionRecent Court Decision Sheds New Light on ERISA's Top Hat Plan Exemption