What does NON-TQ stand for?

A comparison must be made between particular policies to determine whether the non-tax qualified plan does in fact include a more liberal benefit trigger.

About 10% of plan participant class members or their beneficiaries will receive a non-tax qualified lump sum.

This would include: All earnings on non-tax qualified deferred compensation (including non-tax qualified defined contribution retirement plans); The aggregate increase in actuarial value accrued during the fiscal year in defined benefit and actuarial plans, including SERPs; Perquisites and other personal benefits, as discussed below; Additional items, such as amounts paid or accrued in connection with termination of employment or change in control, company contributions to defined contribution plans, insurance premiums paid by the company, tax gross-ups or other tax reimbursements; and Each item of compensation in this column that exceeds $10,000 must be separately identified and quantified in a footnote.