The Advisor’s Guide to Nonqualified Deferred Compensation, 2014 Edition, is a comprehensive, but user-friendly resource that makes it easier than ever to create plans and maintain compliance in this highly regulated and increasingly complex area. It is the one source that fully cited to all relevant authorities, including the IRC, the ASC, and key case law.This powerful Guide puts all of this in your hands:» An exclusive, expert overview of Nonqualified Deferred Compensation Plans» Discussion of accounting changes that make equity compensation less attractive and cash compensation more attractive» Clear comparison with Qualified Plans and other plans in light of IRC Section 409A» Types of Nonqualified Deferred Compensation under Section 409A» Designing Nonqualified Deferred Compensation Plans and choice of plans» Permissible parties to Nonqualified Deferred Compensation Plans» Nonqualified Plans for nongovernmental not-for-profit organizations» Discussion of when Nonqualified Deferred Compensation Plans are appropriate
With The Advisor’s Guide to Nonqualified Deferred Compensation Plans, 2014 Edition, you will be able to easily navigate the requirements related to:» IRC Section 409A» Securing Plans» Rabbi Grantor Trusts» Accounting Requirements» New Case Law