Nonqualified Deferred Compensation Answer Book, Seventh Edition

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
• At-a-glance tables
• Citations for researching a particular item in greater detail
• ERISA, IRS, and securities law considerations

Nonqualified Deferred Compensation Answer Book brings you up to date on legislative and regulatory developments. Highlights include:

• Impact of the Patient Protection and Affordable Care Act (PPACA) on the additional Medicare tax in 2013
• Discussion of new whistleblower rules under the Dodd-Frank Wall Street Reform and Consumer Protection Act
• Impact of Code Section 457A on the nonqualified deferred compensation arrangements of certain foreign and tax-exempt employers
• Discussion of the latest developments on Code Section 101(j) requirements applicable to COLI policies
• Discussion of Schaffart v. ONEOK, Inc. and the need for employers to carefully administer their stock plans in accordance with the stock plan's terms
• 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 31, 2012
• Discussion of the reporting and disclosure requirements of excess benefit plans
• Discussion of recent regulatory guidance issued regarding limits on executive pay implemented by the Emergency Economic Stabilization Act of 2008 (EESA), the American Recovery and Reinvestment Act of 2009 (ARRA), and the Troubled Asset
• Relief Program (TARP)
• And much more!

• 1. Nonqualified Deferred Compensation Plans
  • ERISA Considerations
  • IRS Considerations
  • Tax Consequences to the Employer
  • Tax Consequences to the Employee
  • Special Tax Considerations for Pass-Through Employers
  • Creditor Claims Issues
  • Securities Laws Issues
  • Investment Considerations
  • Case Study
• 2. Top-Hat Plans
  • ERISA Considerations
  • Tax Consequences to the Employee
  • Coordination with Other Plans
• 3. Excess Benefit Plans
  • Tax Consequences to the Employer
  • Tax Consequences to the Employee
  • Other Considerations
  • Case Study
• 4. Rabbi Trusts
  • ERISA Considerations
  • IRS Considerations
  • Tax Consequences to the Employee
  • Miscellaneous Issues
• 5. Secular Trusts
  • ERISA Considerations
• 6. Split-Dollar Life Insurance
  • ERISA Considerations
  • Tax Consequences to the Employer
  • Tax Consequences to the Employee
• 7. Corporate-Owned Life Insurance
  • Tax Considerations
  • Other Considerations
  • Case Study
• 8. Stock Plans
  • Incentive Stock Options
  • Nonstatutory Stock Options
  • Discounted Stock Options
  • Restricted Stock
  • Stock Appreciation Rights
  • Employee Stock Purchase Plans
  • Securities Law Aspects of Stock Plans
• 9. Parachute Payments
  • Overview
  • Other Considerations
• 10. Section 457 Plans
  • Eligible Plans
  • Ineligible Plans
  • Intermediate Sanctions Rules
  • Code Section 409A
  • Case Study
• 11. Withholding Rules for Nonqualified Plans
  • Withholding Taxes
  • FICA Taxes
  • Other Considerations
• 12. The Life Cycle of a Nonqualified Plan
  • Overview and Discussion
  • Designing a Nonqualified Plan
  • Implementing, Operating, and Terminating a Nonqualified Plan
• 13. Funding Issues and Due Diligence
  • The Elective Deferral Decision
  • Investment Cost Analysis Methods
  • Case Study
• 14. Governmental Excess Benefit Arrangements
  • Tax Consequences to the Employee
• 15. Code Section 409A
  • Definition of Deferred Compensation for Code Section 409A
  • Deferral Elections
  • Distributions
  • Compliance
  • Other Considerations
• 16. Limits on Executive Compensation
  • EESA and ARRA
  • PPACA
  • Dodd-Frank Act
• TABLES
  • Internal Revenue Code Sections
  • Treasury Regulations
  • Employee Retirement Income Security Act (ERISA) Sections
  • Revenue Rulings and Procedures
  • Private Letter Rulings
  • Other Citations
  • General Counsel Memorandum
  • United States Code
  • Department of Labor
  • I.R.S. Notice
  • I.R.S. Internal Notice
  • I.R.S. Technical Advice Memorandum
  • I.R.S. Field Service Advice Memorandum
  • Cases