Hide login
Frequently Asked Question
UPDATED! Has the likelihood of a tax audit increased?

Yes, substantially. The IRS Data Book discloses a large increase in audits among people whose adjusted gross income is over $500,000 per year…

Username

Password
Not Yet Registered?
Sign up now!
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
Forgot your username or password?
X
Forgotten Password?
More FAQs
NEW! What are the 2013 adjustments to the limits for qualified retirement plans that affect nonqualified deferred compensation?
NEW! What are the tax increases in 2013 that affect my nonqualified deferred compensation?
NEW! How does the health-care reform law affect my Medicare tax rate and my planning for nonqualified deferred compensation?
UPDATED! Has the likelihood of a tax audit increased?
UPDATED! My tax rates are likely to rise in the future. Can I change my deferral election and instead receive the money this year? Similarly, can I move a scheduled future income distribution into this year?
How is a secular trust taxed?
What is the tax treatment for nonqualified defined benefit plans, such as SERPs?
How is a rabbi trust taxed?
UPDATED! What withholding rate applies to the distributions under my nonqualified plan? How are the taxes collected?
What appears on my W-2 in the year I receive distributions?
How does my company obtain money from me to pay withholding taxes when I receive distributions under the NQDC plan?
What appears on my W-2 in the year I defer my income?
What is this “409A” I keep hearing about?
What are the rules on taxation and deferral elections with stock grants when I can defer share delivery at vesting?
Is the tax treatment different if I elect to receive my distributions as a lump sum instead of installments?
Are the taxes I owe at distribution based on the value of the amount I deferred at the start or on the value of the distribution I receive?
Do I have to pay federal unemployment tax (FUTA) on my NQDC distributions?
Is the tax treatment different for my company’s match or contribution?
Can my company use part of the amount I deferred to pay the FICA (Social Security and Medicare) taxes?
UPDATED! When and how are Social Security and Medicare taxes (FICA) paid when I defer my income?
Do states and local governments follow the same rules as the IRS on the timing of taxation?
Has the IRS confirmed that these principles apply to nonqualified deferred compensation?
What are the tax rules or principles that allow me to defer paying taxes on my income?
Will I owe any income taxes when I elect to participate, when my income is deferred, or when I receive distributions?
What are the IRS rules governing the proper timing of a deferral election? Can an election be revoked or changed?

The content on myNQDC.com is provided as an educational resource. myNQDC.com shall not be liable for any errors or delays in the content, or any actions taken in reliance thereon. Copyright © 2013 myStockPlan.com, Inc. Please do not copy or excerpt content from this website without the express permission of myStockPlan.com Inc. Contact editors@mystockoptions.com for licensing information.