Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
nonqualified deferred compensation plans — Compensation arrangements which are frequently offered to executives. Such plans may include stock options, restricted stock, etc. Generally, an executive may defer the recognition of taxable income to future periods and the employer does not… … Black's law dictionary
Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… … Wikipedia
Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… … Wikipedia
Pension law (US) — Pension law in the United States generally refers to the statutes giving preference tax treatment for chiefly ERISA qualified plans (although non ERISA plans in government and higher education, nonprofits and research also may get similar tax… … Wikipedia
Top Hat Plan — A form of retirement plan available only to selected company employees usually key executives. Such plans are different from standard retirement plans in a number of ways: 1) They don t usually offer the same tax benefits of an opt in plan. 2)… … Investment dictionary
457 plan — The 457 plan is a type of tax advantaged defined contribution retirement plan that is available for governmental and certain non governmental employers in the United States. The employer provides the plan and the employee defers compensation into … Wikipedia
Diversified Investment Advisors — Diversified Type Corporate Division Industry Full Service Retirement Consulting Founded 1963 Headquarters Harrison,NY Key people Peter Kunkel, President, Alice Hocking, Chief Operating Officer … Wikipedia
