
Practice Management
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Compliance
Compliance
Data & Research
Client Service
Data & Research
Data Points
Small and Medium Businesses Driving NQDC Plan Growth
Small-to-medium-sized businesses are increasingly turning to nonqualified deferred compensation plans amid a competitive market, according to data and industry players.
GOP Backs Away From Limits on Deferred Compensation
Among other amendments that have already emerged in both the
House and the Senate tax proposals, it seems nonqualified deferred compensation
plans will more or less be left alone.
Court Says Change to More Volatile Crediting Rate Not Against Top Hat Plan Terms
The plaintiffs challenge three features of the 2012 amendment: the change to the crediting rate; the introduction of potential for risk and volatility into the plan; and variations in annual distribution.
Executive Benefits Take a Hit in Tax Reform Proposal
The proposal effectively eliminates nonqualified deferred compensation (NQDC) plans as tools for tax planning available to executives and public companies, attorneys with Groom Law Group say.
Average 401(k) Balance Reached $99,900 in Third Quarter
This is a 2.25% increase from the average balance in the second quarter of the year.
Time to Submit Plan Sponsor of the Year Nominations Is Running Out
Nominating a plan sponsor client is a great way to show appreciation
and highlight important best practices that are improving outcomes for defined
contribution and pension plan participants. Nominations for all types of
retirement plans will be considered, so don’t delay.
Workers Like the Idea of State-Sponsored Auto-IRA Programs
Many states are looking at how they might implement government-sponsored IRAs, commonly known as auto-IRAs, which provide automatic enrollment of eligible private-sector workers.
Larger Plans Offer Many Benefits
Companies midsized and up are likelier to offer NQDCs, HSAs
and more

servicing strategies
Bringing it All Together
The adviser’s role when working with a client’s multiple
retirement plans.

beyond (k)
Investing
pa|nc
Client Service
Investing
Compliance
Expanding Savings Options
Plan sponsors look to advisers for help crafting NQDC plans
for HCE employees
U.S. Pension Plans Look to the Canadian Model
Canadian pensions do a good job of keeping costs down, diversifying and using alternative investments.
2016 PLANADVISER National Conference
10 years of building profitable practices and evolving
business models
PLANSPONSOR Retirement Plan Sponsor of the Year Deadline Approaches
This is a friendly reminder that 2017 PLANSPONSOR Retirement Plan
Sponsor of the Year nomination forms are still available. Don't wait to nominate—time is running out!
Latest Trends in Nonqualified Deferred Compensation
A growing number of NQDC plan sponsors offer participants
the opportunity to make “in-service” distribution elections.
Top-Hat Plan Participant Can Get ERISA Help With Denial of Benefits
ERISA Section 502(a)(3) may extend to remedy inequitable conduct pertaining to a supposed waiver of plan rights and to a breach of the general good faith standard of contract law by the plan administrator, a court found.

fiduciary fitness
Data & Research
Compliance
Data & Research
Compliance
IRS Restricts Salary Deferrals for NQDC Plans
... yet its proposed rules backtrack on vesting threat
Managed Account Investors Appreciate Ongoing Monitoring
However, more education about how they work is needed.
Application of 409A to NQDC Plans: Proposed Rules
The proposed regulations include a withdrawal of a specific provision of the notice of proposed
rulemaking published in December 2008
regarding the calculation of amounts includible in income under Section
409A(a)(1) and replaces that provision with revised proposed
regulations.
Nearly 6 in 10 Millennials Saving for Retirement
Thirty-eight
percent know how much they’ll need, and 40% have decided the age when they’ll
retire.
Question of Timing Focus of Top Hat Plan Lawsuit
Because an appellate court found claims against Marriott's plan were time-barred, it did not consider the question of whether the plan was a top hat plan.