Differences in Treatment for Nonqualified Deferred Compensation
A nonqualified deferred compensation plan allows compensation earned in one year to be set aside and paid in a later year.
ERISA
Agencies Propose Amendments to Employee Benefit Plan Reporting
Employee benefit plans will face new reporting requirements under extensive changes to Form 5500, Annual Return/Report of Employee Benefit Plan, proposed by the federal government.
Current Developments in Employee Benefits and Compensation
This article details notable developments in the PPACA and tax-qualified retirement plans.
Compensation and Benefits Update: Retirement Plans and Executive Compensation
This article focuses on recent changes affecting qualified retirement plans and executive compensation.
Current Developments in Employee Benefits and Pensions (Part II)
This two-part article covers significant developments in employee benefits. Part II focuses on guidance released under PPACA and chages to qualified plan rules.
Current Developments in Employee Benefits and Pensions (Part II)
This two-part article covers significant developments in late 2006 and 2007 in employee benefits, focusing on updates and changes to the rules for qualified retirement plans.
