Nonqualified Deferred Compensation

Updates

protected content Deferred Compensation Nears Top of Tax Writers’ List of Issues to Scrutinize

Are nonqualified deferred compensation (NQDC) arrangements “unfair?” Some lawmakers think so… More

protected content GOP Mid-Term Election Sweep Will Impact Legislative Agenda

Vast tomes could (and will) be written about what went wrong for the Democrats or right for the Republicans. Anti-Obama sentiment, bad polling, lack of interest among young and retired voters, disgust with a gridlocked Congress, a flood of outside money, and local factors all probably played a role. But the fact remains that the GOP Congress will have to deal with a Democratic President for the next two years. So, what does that mean for the legislative agenda?… More

protected content Treasury and IRS Release 2014-2015 Priority Guidance Plan

The Treasury Department and Internal Revenue Service released their joint 2014-2015 priority guidance plan which contains 65 items under the Retirement Benefits and Executive Compensation, Health Care and Other Benefits sections. … More

protected content The Need for Offsets Pulls Camp Tax Reform Proposals into 2014 Debate

Conventional wisdom in Washington is that tax reform is going nowhere this year. That may turn out to be prophetic—but there is significant risk this year that tax writers will pluck certain elements—including some that impact retirement and/or health benefits—from the Camp tax reform plan to use as offsets in other legislation. … More

protected content Ways and Means Chairman Camp Unveils Tax Reform Discussion Draft

House Ways and Means Committee Chairman Dave Camp (R-MI) earlier today released a “discussion draft” of his tax reform proposal. The proposal aims to broaden the tax base in order to cut and streamline the federal income tax rates for individuals and companies.… More

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Government Reports

protected content Treasury and IRS Release 2014-2015 Priority Guidance Plan

The Treasury Department and Internal Revenue Service released their joint 2014-2015 priority guidance plan which contains 65 items under the Retirement Benefits and Executive Compensation, Health Care and Other Benefits sections. … More

More Government Reports

Legislative Documents

protected content Deferred Compensation Nears Top of Tax Writers’ List of Issues to Scrutinize

Are nonqualified deferred compensation (NQDC) arrangements “unfair?” Some lawmakers think so… More

protected content Ways and Means Chairman Camp Unveils Tax Reform Discussion Draft

House Ways and Means Committee Chairman Dave Camp (R-MI) earlier today released a “discussion draft” of his tax reform proposal. The proposal aims to broaden the tax base in order to cut and streamline the federal income tax rates for individuals and companies.… More

More Legislative Documents

Regulatory Documents

IRS Releases Guidance on Correcting Failures under Section 409A

The Internal Revenue Service has released Notice 2010-6, providing guidance and relief on corrections of certain failures of a nonqualified… More

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