ProView Plus Print Nonqualified Deferred Compensation Arrangements

Use Nonqualified Deferred Compensation Arrangements to develop, administer, and manage nonqualified deferred compensation plans. The text analyzes: • The general characteristics of stock-related options, supplemental retirement plans, bonus arrangements, severance plans, employment contracts, consulting agreements, and private pensions • Federal income tax treatment with respect to the employee and the employer, funding mechanisms, and related tax consequences • Differences between qualified and nonqualified arrangements • “Tin parachutes” and the application of Employee Retirement Income Security Act (ERISA) Included forms address: • Rabbi trusts • Secular trusts • Market-basket plans • Employment security agreements • Restricted stock agreements • Stock purchase plans • Phantom stock plans • Nonstatutory option plans Tables of U.S. statutes, regulations, rulings, and cases are included.