Menu

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

Ohio Supreme Court rules on supplemental executive retirement plans

Ohio decision is reminder to understand tax implications of supplemental executive retirement plan income at the local jurisdiction level.

WHITE PAPER

Five considerations when offering nonqualified compensation plans

How can you design a plan that attracts and retains highly compensated employees? There are several opportunities in nonqualified plans.

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.

How can we help you with your benefit plan?

(* = Required fields)