Deferred Compensation After 409A--Deal or No Deal?

MacDonald, William L.
January 2007
Journal of Retirement Planning;2007, Vol. 10 Issue 1, p17
Academic Journal
The article explores the phases of retirement planning and the options to consider in deferred executive compensation. The idea behind pay for performance is that executives would gain profits if the stock price of the company increases during the year. The three phases of retirement planning comprise of contribution, accumulation and distribution. The risk factors involving retirement income include asset allocation and health care expenses.


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