The past few years have seen major changes in the area of executive compensation. With recent legislation and regulations imposing new limits on executive pay, it is more important than ever for you to have the most current information when it comes to compensating executive talent. Nonqualified Deferred Compensation Answer Book provides the necessary guidance on: How to design, fund, implement, and operate a plan tailored to the specific needs of your organization Staying in compliance with the many rules and requirements Keeping on top of the new tax, legislative, and regulatory changes that affect nonqualified arrangements And much more! In addition to answering over 500 key questions, Nonqualified Deferred Compensation Answer Book provides a host of special features, including: Dozens of examples, pointers, notes and cautions Overviews and Case Studies on each key area Citations for researching a particular item in greater detail ERISA, IRS, and securities law considerations Nonqualified Deferred Compensation Answer Book has been updated to include: ;Discussion of the new IRS national program examining eligible deferred compensation plans established under Code Section 457(b) Analysis of the Taxpayer Relief Act of 2013 and its impact on nonqualified plans Examination of Sposato v. First Mariner Bank and whether a creditor is permitted access to a participant's benefits under the garnishment law Updated discussion on termination of split-dollar life insurance arrangements Recent changes to the Form W-2 for nonqualified plans Impact of the Patient Protection and Affordable Care Act's (PPACA) additional Medicare tax in 2013 Discussion of whistleblower rules under the Dodd-Frank Wall Street Reform and Consumer Protection Act Discussion of Code Section 162(m)(6), added by PPACA, which limits the deduction for compensation paid to an officer, a director, or an employee of a "covered health insurance provider" for years beginning after December Updated discussion on the excess benefit plan definition Explanation of recent regulatory guidance issued regarding limits on executive pay

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.

Quite simply, the hunt for specific answers to important questions begins - and ends - with this clear, comprehensive resource. 401(k) Answer Book covers all aspects of plan design and administration, as well as the relationships of 401(k) plans with other types of retirement plans. When participants, sponsors, or service providers ask you questions, this book gives you the answers. 401(k) Answer Book provides coverage of 401(k) plan design, testing, taxation, reporting and disclosure, and termination, and brings you up to date on investment-related topics and regulatory guidance. Written by the experts at Empower Retirement, this comprehensive one-volume desk reference is a must have for pension administrators, benefits managers, fund managers, trustees, accountants, attorneys, human resource professionals, consultants, advisors, and anyone who deals professionally with 401(k) plans. 401(k) Answer Book, 2021 Edition is packed with special features, including: A 401(k) Compliance Calendar An IRS Rollover Chart A chart of key participant disclosures and notices with cross-references to chapters for detailed information Up-to-date sample notice templates for safe harbor 401(k) plan notices, automatic enrollment notices, and QDIA notices (appendices A, B, and C) Sample Section 404(c) checklist Information on rollover rights of nonspouse beneficiaries Model notice for an EIAA Practical information on partial plan terminations, plan mergers, and spinoffs Fiduciary guidelines for selecting an annuity payment option And much more! Previous Edition: 401(k) Answer Book, 2020 Edition, ISBN 9781543817324