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US Nonqualified Deferred Compensation

Foreign-paid NQDC curbs caught in tax bill standoff

The House has passed its own version of a tax "extenders" bill that would impose harsh tax rules on nonqualified deferred compensation paid by some foreign companies to US taxpayers. Its future is uncertain, with no plans in the Senate to take it up. (Select News, 29 Sep 2008) More   

From Mercer

409A traps for nonqualified plans with offsets

Section 409A raises issues for SERPs and other nonqualified deferred compensation plans that are linked to or offset by benefits under another plan. This GRIST offers a technical analysis of five common linked plan designs. (GRIST, 21 Nov 2008, 21 pages) More  | Article 

Positioning utility executive comp in tough times

As the economy alters business objectives, utilities may want to reconfigure executive pay and benefits to match. To help utilities tackle revising executive rewards while retaining top talent, Mercer will host a roundtable Nov. 19 at noon ET. (Webcasts, 7 Nov 2008) More | Article

Executive remuneration developments, Q3 2008

This document lists, in reverse chronological order, significant legal developments in the executive remuneration and corporate governance areas during the third quarter of 2008. (GRIST, 15 Oct 2008, 7 pages) More  | Article 

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Library

Specified employees under Section 409A

"...[I]t is very important for both U.S. public companies and foreign public companies with U.S. affiliates to identify their specified employees in order to comply with the six-month delay rule." (Employee Benefit Plan Review, 20 Oct 2008, 3 pages) More  | Article 

Sec. 409A: Standard release requirements

"...[T]he question of how a standard release requirement may be built into an employment or severance arrangement has turned out to be another example of a nettlesome way in which the application of [section] 409A is not simple, intuitive or straightforward." (Tax Management Compensation Planning Journal, 14 Oct 2008, 14 pages) More  | Article 

Section 409A rules: A timely review

"This article discusses the types of arrangements that are potentially subject to §409A and the requirements that must be satisfied in order to be in full compliance..., including the special transition rules that apply through the end of 2008." (Tax Management Compensation Planning Journal, 3 Oct 2008, 25 pages) More  | Article 

Section 409A & section 162 bonus life arrangements

This article examines how Internal Revenue Code Section 409A applies to Section 162 bonus life insurance arrangements and details how employers and employees can avoid paying penalty tax and underpayment penalties. (Journal of Pension Planning and Compliance, 29 Aug 2008, 8 pages) More  | Article 

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