plan participant eligibility

NQDC Plans and Plan Participant Eligibility

Fulcrum Partners Deferred Compensation News, Fulcrum Partners News

One of the first questions organizations explore when they implement or update a nonqualified deferred compensation plan (NQDC) is who is eligible to participate in the plan. Data from the Newport/PLANSPONSOR Executive Benefits Survey, 2020 edition, shows that of the 282 corporate respondents to the Survey, the greatest percentage of companies set their threshold for NQDC Plan participation at $150,000 …

NQDC report

Further Insights on the NQDC Guide

Fulcrum Partners Deferred Compensation News, Fulcrum Partners News

Following up on our July blog post, “Updates on the Nonqualified Deferred Compensation Audit Technique Guide,” we are pleased to share with you these further insights from Attorneys Greg Daugherty, Dave Tumen and Rich Helmreich of PorterWright. They raise the interesting question of whether the recent update of the NQDC Guide foreshadows the coming of other critical changes in executive compensation enforcement.

Divorce and the Nonqualified Deferred Compensation Plan

Divorce and the Nonqualified Deferred Compensation Plan

Fulcrum Partners Deferred Compensation News, Human Resources

Divorce and the nonqualified deferred compensation plan (NQDC) can be an issue that is challenging to navigate. Obviously, the plan participant who is in the thick of it is dealing with demands on time, money, and emotions. But the plan sponsor can also have a role that calls for much more than nodding their heads sympathetically and saying, “That must be very difficult for you.”