Defer with Caution

Carnes, Gregory A.
October 2006
CPA Journal;Oct2006, Vol. 76 Issue 10, p46
Academic Journal
The article discusses how the new rules that govern nonqualified deferred-compensation (NQDC) plans create hazards for NQDC. NQDC plans have become an essential element of executive compensation during the last decade. NQDC plans are attractive because companies can provide substantial retirement benefits for key executives beyond what is achievable with qualified plans. Companies can also use them to provide performance incentives for key executives.


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