Rules & Regulations

Nonqualified benefits plans are more popular than ever because they are able to take advantage of special reporting exemptions and tax considerations.

In order to receive this special treatment, nonqualified benefit plans must follow newly adopted requirements under Section 409(A) of the Internal Revenue Code, along with a set of pre-established guidelines dictated by the IRS, Federal Securities and Exchange Commission (SEC) and the Department of Labor (DOL).

This area of Deferral.com is intended to familiarize you with these different guidelines and help you decide whether or not a nonqualified benefit plan is right for your company. Please choose from the selections in the Rules & Regulations drop down menu above.


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