Nonqualified Deferred Compensation Plans

Expert analysis, synopsis of law, and specific points of law on nonqualified deferred compensation plans are completely updated and replaced annually. Some of recent additions include developing case law; assignment of income doctrine; cash equivalency doctrine; participant-directed investments; securities law; expanded coverage of Section 457(f) of the Internal Revenue Code; determination of normal retirement age; deferral of additional amounts; expanded coverage of shadow or nonqualified 401(k) plans; and other recent amendments and private letter rulings.