Taxation and funding of nonqualified deferred compensation : a complete guide to design and implementation

Aspinwall, Marla J. author
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  • Authors' names in reverse order in previous edition.
  • Includes bibliographical references and index.


  • Introduction to NQDC as a problem solver -- Tax consequences of NQDC for the employer -- Income tax consequences of NQDC for the employee -- NQDC and FICA and other payroll taxes -- Tax consequences of death benefits paid under NQDC plans -- ERISA and NQDC -- Employee risk : Rabbi trusts and other risk reduction devices -- "Informal funding" of NQDC plans -- Tax exempt organizations and NQDC planning -- Pass-through entities and NQDC plans -- State taxation : the source tax law -- NQDC in connection with other plans, split-dollar and 401(k) wrap plans -- The impact of NQDC on Social Security benefits -- Financial accounting and NQDC -- Securities laws and NQDC