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Nonqualified Plans

Nonqualified plans are often used as an important tool to attract and retain executives and other key talent. In addition to helping with recruitment and lowering turnover, these plans can also be used to motivate performance.     

However, understanding the tax and regulatory implications of various nonqualified plans is vital in avoiding compliance issues. Learn more on our perspective related to executive and incentive compensation.

Featured insights

INSIGHT ARTICLE

How well do you understand your equity compensation options?

Equity compensation plans can provide powerful incentives. Learn the various plans available and how they can meet your compensation goals.

INSIGHT ARTICLE

9 frequently asked questions about phantom stock plans

RSM identifies nine frequently asked questions (FAQs) about phantom stock plans, an incentive compensation tool.

WHITE PAPER

Deciding between incentive and nonqualified stock options

RSM’s white paper describes the differences between incentive stock option (ISO) and nonqualified stock option (NSO) plans.

TAX ALERT

Final section 83 regulations identical to proposed regulations

IRS released final guidance stating that a copy of the section 83(b) election does not need to be filed with taxpayer’s tax returns.

TAX ALERT

Proposed regulations on deferred compensation released

New guidance under sections 409A and 457 would require employers to change certain standard practices to avoid adverse tax consequences.

TAX ALERT

IRS issues guidance relating to partners as employees

Partnerships that treat partners as W-2 employees may need to reassess their tax positions, including their employee benefit plans.

INSIGHT ARTICLE

Bank-owned life insurance: Time to rethink conventional wisdom?

Banks have long recognized the tax advantages of BOLI, but may want to consider a new approach to policy selection and design.

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