Nonqualified Deferred Compensation Answer Book

by Smith, Henry A.; Downey, Barry K.; Connors, Michael P.

• ISBN13: 9780735523708
• ISBN10: 0735523703
• Edition: 5th
• Format: Hardcover
• Copyright: 2002-01-01
• Publisher: Wolters Kluwer

Summary

This vital question-and-answer reference is essential for professionals who advise, plan, fund, or administer nonqualified deferred compensation plans. it is a necessary tool to attract, motivate, reward and retain top executive talent, and to provide executives with appropriate deferred compensation in combination with, and in light of the limits on, their tax-qualified deferred compensation programs.

Table of Contents

Nonqualified Deferred Compensation Plans

Top-Hat Plans

Excess Benefit Plans

Rabbi Trusts

Secular Trusts

Split-Dollar Life Insurance

Corporate-Owned Life Insurance

Stock Plans

Parachute Payments

Section 457 Plans

Withholding Rules for Nonqualified Plans

Multiple Employer Welfare Benefit Trusts

The Life Cycle of a Nonqualified Plan

Funding Issues and Due Diligence

Governmental Excess Benefit Arrangements

Mutual Fund Option Plans

Model Grantor Trust Document (Revenue Procedures 92-64 and 92-65)

Uniform One-Year Term Premiums for $1,000 of Life Insurance Protection

2001 Interim Table of One-Year Term Premiums for $1,000 of Life Insurance Protection

Split-Dollar Life Insurance Arrangements

Congressional Committee Reports Accompanying EGTRRA

Congressional Committee Reports Accompanying TRA '97

Congressional Committee Reports Accompanying SBJPA

Congressional Committee Reports Accompanying HIPAA

Table of Contents provided by Blackwell. All Rights Reserved.