A CFO’s Guide to Nonqualified Deferred Compensation

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A CFO’s Guide to Nonqualified Deferred Compensation (NQDC) provides an overview of how to design, finance, and maintain compliant deferred compensation plans under IRC Section 409A. The session covers what qualifies as deferred compensation, key reporting and documentation requirements, and important design considerations for defined contribution–style plans. It also addresses financing strategies and their balance sheet and P&L impact, along with critical compliance topics such as benefit acceleration rules, DOL Top Hat filings, payroll taxation of vested amounts, and IRS Form 8925. Attendees will gain a clear understanding of regulatory requirements, potential penalties for noncompliance, and practical considerations for effective plan oversight. Registration includes breakfast | CPE Credit Available