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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.
When setting up or managing nonqualified deferred compensation plans, employers should consider several key questions.
Private employers must determine fair market value of equity for employee compensation purposes under general tax rules.
Effective executive compensation includes strategy, a mix of components and metrics closely aligned with the organization's goals.
The following questions and answers explain the section 409A considerations that companies need to be aware of when issuing stock options.
Get answers to frequently asked questions about the tax deferral opportunity on qualified equity grants for private companies.
Ohio decision is reminder to understand tax implications of supplemental executive retirement plan income at the local jurisdiction level.
How can you design a plan that attracts and retains highly compensated employees? There are several opportunities in nonqualified plans.