Non-qualified deferred compensation (NQDC) plans are perfect compliments to a 401(k) plan arrangement that discriminates against HCEs.
What does NQDC stand for?
NQDC stands for Non-Qualified Deferred Compensation
This definition appears frequently and is found in the following Acronym Finder categories:
- Military and Government
- Business, finance, etc.
- North Queensferry Community Council (UK)
- North Queensland Conservation Council (Australia)
- Nuclear Quadrupole Coupling Constant
- National Quality Care, Inc.
- National Quality Control Laboratory (Kenya Ministry of Health, Nairobi, Kenya)
- North Queensland Challenge Trophy (Australia)
- North Quincy Community Theatre (est. 1987; Massachusetts)
- Nanocrystal Quantum Dots
- National Questioned Document Association (document examination)
- Non-Qualified Deferred Annuity (investing)
- New Queensland Drivers Licence (Australia)
- Nuclear-Quadrupole Double-Resonance
- NASDAQ Quotation Dissemination Service
- National Qualification Event
- National Qualifying Event
- National Qualifying Examination (Commission on Graduates of Foreign Nursing Schools)
- Network Queuing Environment
- Non Quota Export
- Not Quite Elite (World of Warcraft guild)
- North Queensland Engineers and Agents Pty. Ltd. (1948-1990; Australia)
Samples in periodicals archive:
html About Ann Carr Mackey Ann Carr Mackey assists clients with pension plans, welfare plans and non-qualified deferred compensation plans.
Non-qualified deferred compensation plans are retirement plans that supplement qualified plans, such as pension plans or 401 (k) plans.
The biggest cuts came in non-equity incentive plan compensation, which dropped from $357,358 in 2007 to $28,993 in 2008, and change in pension value and non-qualified deferred compensation earnings, which fell from $302,000 in 2007 to zero in 2008.
This is exactly where a non-qualified deferred compensation plan shines.
Committee on Taxation (COT) Staff Liaison: Mark Prysock Non-Qualified Deferred Compensation Regulations: The Internal Revenue Service (IRS) recently issued final regulations under Section 409A dealing with nonqualified deferred compensation arrangements.
The American Jobs Creation Act of 2004 included Section 409A, which changed the rules governing non-qualified deferred compensation plans.
Additionally, the temporary regulations established rules for converting synthetic equity into a number of underlying shares of employer stock, including new rules relating to SARs and similar interests, synthetic equity rights to acquire employer shares with greater voting power than ESOP-owned shares, and synthetic equity in S corporations less than wholly owned by the ESOR Finally, under the temporary regulations, the number of synthetic equity shares resulting from non-qualified deferred compensation (that is not otherwise tied to employer stock) is determined by share value on a "determination date.