Nonqualified Deferred Compensation Plans: Don’t Ignore All of the Other Rules

Fulcrum Partners Fulcrum Partners NEWS

In a blog post  released this past Monday and authored  by Michael S. Melbinger of Winston & Strawn LLP, Melbinger takes a closer look at the recently released IRS Audit Technique Guide for Nonqualified Deferred Compensation Plans.  Noting that the headline about the release “looked promising,” and that this is the first IRS update since 2005, Melbinger said, “The new Audit Technique Guide (ATG) …

Acceleration of Benefits following Nonqualified Benefit Plan Terminations

8 Key Questions for IRC § 409A Compliance – The Gatekeeper to Structuring Effective Deferred Compensation Arrangements

Fulcrum Partners Fulcrum Partners LLC White Paper

8 Key Questions for IRC § 409A Compliance The Gatekeeper to Structuring Effective Deferred Compensation Arrangements Executive benefits consulting firm, Fulcrum Partners LLC, is pleased to distribute this AALU Washington Report, “8 Key Questions for IRC § 409A Compliance – The Gatekeeper to Structuring Effective Deferred Compensation Arrangements,” to its clients and friends. This continuing series of articles is intended …

IRS Announces 2016 Pension Plan Limitations

It’s Up to Plan Sponsors to Track Loans, Hardship Distributions

Fulcrum Partners Fulcrum Partners NEWS

It’s Up to Plan Sponsors to Track Loans, Hardship Distributions In providing guidelines for Plan Sponsors, the Internal Revenue Service makes it clear, even if you, as a Plan Sponsor, use a third party administrator (TPA) to handle participant transactions, you are ultimately still responsible for the proper administration of that retirement plan. Make sure you stay on top of all recordkeeping requirements. Recordkeeping for …

Nonqualified Deferred Compensation Section 409A Compliance

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

  (June 5, 2015) Ponte Vedra Beach, Florida  Nonqualified Deferred Compensation Section 409A Compliance Executive benefits consulting firm,  Fulcrum Partners LLC, is pleased to distribute this AALU Washington Report to its clients and friends.   This continuing series of articles is intended to provide deep insight into trends, events, and issues that impact the design and operation of nonqualified executive benefit …

162 Bonus Plans

162 Bonus Plans – The Basics for Employers

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

162 Bonus Plans – The Basics for Employers EXECUTIVE SUMMARY As the economy improves, employee talent is at a premium. Well designed executive benefit plans are important tools in both retaining and attracting top talent. One type of executive benefit plan, commonly referred to as a 162 bonus plan, is designed to provide supplemental benefits to select key employees. Generally, …