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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

TAX ALERT

IRS TE/GE division releases new compliance initiatives

Eight new initiatives, affecting exempt orgs, employee plans and tax-exempt bonds, added to IRS Compliance Programs and Priorities website.

TAX ALERT

Final regulations implement TCJA changes to section 162(m)

The final regulations implement the amendments made to section 162(m) by the TCJA and largely mirror last year’s proposed regulations.

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.

INSIGHT ARTICLE

Frequently asked questions about stock options and tax implications

These Frequently Asked Questions will help you understand the stock options you have been granted and their tax consequences.

TAX ALERT

Proposed regulations address exempt organizations' excess compensation

Section 4960 proposed rules add examples and clarity while generally following interim guidance and providing taxpayer-friendly exceptions.

TAX ALERT

IRS answers questions on tax-exempt executive compensation

The IRS released Notice 2019-09 providing guidance to assist taxpayers in implementing new executive compensation rules under section 4960.

INSIGHT ARTICLE

Nonqualified deferred compensation plan FAQs for employers

When setting up or managing nonqualified deferred compensation plans, employers should consider several key questions.

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