Understanding Non-Qualified Deferred Compensation

This course is intended for attorneys who work with or are a part of, small and medium-sized businesses. It is designed to help them understand the numerous variations possible in the design and implementation of non-qualified deferred compensation (NQDC) plans. The course uses a number of case studies to uncover and discuss the issues that can arise when implementing an NQDC plan, including deferral vs. supplemental plans, IRC Section 409A, Rabbi trusts, ERISA & “top hat” funding options, income tax consequences to the plan sponsor and participant, accounting issues and legislative/regulatory developments.

Speaker: Tom Wyatt, JD, CFP, AIF, Lifetime Financial Growth of Kentucky