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by Bruce Brownell

This article addresses in the impacts of the SECURE Act on nonqualified deferred compensation (NQDC) plans, specifically retirement distribution elections.

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The rules of Section 409A allow the forfeiture of NQDC plan benefits as long as no…

When the Supreme Court upheld the constitutionality of the Affordable Care Act in June 2012, its decision also ensured the survival of two features in the law that affect your Medicare tax, starting in 2013. These will have an impact on anyone with nonqualified deferred compensation…

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Check your knowledge of key rules that affect payouts.