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, …

ncentive Pay Practices at Mid-Size Companies

Incentive Pay Practices at Mid-Size Companies

Fulcrum Partners Fulcrum Partners NEWS

Incentive Pay Practices at Mid-Size Companies In a detailed report released this month, Main Data Group, Inc., looks at incentive pay plan practices in mid-size companies. The report, INCENTIVE PLAN PRACTICES ALIGNING EXECUTIVE PAY WITH PERFORMANCE, was prepared by Steven Hall & Partners and  is based on data developed using the proprietary Snapshot Data(TM) executive compensation platform. Looking at more than 800 publicly traded …

Rendering of planned Kivu HIlls Academy in Rwanda

Fulcrum Partners and Valmark Global Gift Fund Celebrate Progress in Rwanda School Project

Fulcrum Partners Executive Benefits News, Fulcrum Partners Giving, Fulcrum Partners NEWS

Fulcrum Partners has issued the following media release today, May, 19, 2015, as an update on the progress at the Kivu Hills Academy, a project supported by Fulcrum Partners and the Global Gift Fund of Valmark Securities.   FOR IMMEDIATE RELEASE Fulcrum Partners and Valmark Global Gift Fund Celebrate Progress in Rwanda School Project (Ponte Vedra Beach, FL) With the …

409A Correction: IRS Chief Counsel Memorandum clarifies that correction of Section 409A failures …

Fulcrum Partners Executive Benefits News

409A Correction: IRS Chief Counsel Memorandum clarifies that correction of Section 409A failures in year of vesting will not shield income inclusion under 409A Following up on a topic we blogged about recently, (see blog post “409A Corrections Clarified,” from May 6)  is this update from Poskauer’s ERISA Practice Center Blog, titled: IRS Chief Counsel Memorandum clarifies that correction of Section …

409A Correction for Unvested Amounts Clarified

Fulcrum Partners Executive Benefits News

The National Law Review has published a short article by Covington Law Firm Partner, Robert Newman, titled, “409A Correction for Unvested Amounts Clarified.” The article reviews a recently released chief counsel advice memorandum intended to clarify the mechanism for correcting 409A violations. As the article points out, the discovery of a 409A violation generally spurs the search for ways to correct the problem. …

2015 Tax Season NQDC Alert

Fulcrum Partners Executive Benefits News, Fulcrum Partners Media Release

This article on tax planning tips for nonqualified deferred compensation plans is reprinted with permission of myNQDC.com, a respected source of information, content, and tools on nonqualified deferred compensation.  Download as a PDF or read the full release below. NQDC Alert: What’s New For the 2015 Tax Season – Fulcrum Partners by Fulcrum Partners LLC