title: Options for nonqualified deferred compensation plans.
abstract: Tax-exempt organizations are subject to more stringent IRS rules than their for-profit counterparts in terms of how they can provide nonqualified deferred compensation plans for highly paid employees. Nevertheless, alternatives are available to tax-exempt organizations seeking to set up such plans. by subjecting employer-paid, tax-defer compensation to risk of forfeiture or by paying the required taxes, tax-exempt organizations can develop workable alternatives for funding nonqualified deferred compensation plans.
authors.affiliation: William M. Mercer, Inc., Louisville, KY, USA.
authors.forename: J D
authors.initials: JD
authors.lastname: Uyl
mesh_terms: D006788:Hospitals, Voluntary / Q000191:economics*; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007352:Insurance, Life; D010415:Pensions; D012456:Salaries and Fringe Benefits / Q000331:legislation & jurisprudence*; D014481:United States