Glossary of Terms
Terms and definitions related to NQDC
A
Account balance
Account-balance plan
Account-based plan
AJCA
Alternative minimum tax (AMT)
American Jobs Creation Act
AMT income exemption
Anti-acceleration requirement
Auto Draft
Average deferral percentage (ADP) testing
Account balance
Account-balance plan
Account-based plan
AJCA
Alternative minimum tax (AMT)
American Jobs Creation Act
AMT income exemption
Anti-acceleration requirement
Auto Draft
Average deferral percentage (ADP) testing
B
Backup withholding
Beneficiary
Beneficiary designation form
Benefit security
Board of directors
BOLI
Bonus deferral plan
Bucket approach
Backup withholding
Beneficiary
Beneficiary designation form
Benefit security
Board of directors
BOLI
Bonus deferral plan
Bucket approach
C
Capital gain (and loss)
Career restricted stock
Career shares
Cash-basis taxpayer
CD&A
Change in control and ownership
Change in financial condition
Change of heart
CIC
Class-year approach
Clawback
Cliff vesting
COLI
Compensation committee
Compensation deferral agreement
Constructive receipt doctrine
Corporate-owned life insurance (COLI)
Crediting rate
Capital gain (and loss)
Career restricted stock
Career shares
Cash-basis taxpayer
CD&A
Change in control and ownership
Change in financial condition
Change of heart
CIC
Class-year approach
Clawback
Cliff vesting
COLI
Compensation committee
Compensation deferral agreement
Constructive receipt doctrine
Corporate-owned life insurance (COLI)
Crediting rate
D
DCA
DCP
Deemed investments
DEF 14A
Default election
Deferral
Deferral election
Deferred bonus plan
Deferred compensation
Deferred compensation arrangement
Deferred salary plan
Deferred share award
Deferred stock unit
Defined benefit plan (DB plan)
Defined contribution plan (DC plan)
Disability
Discounted stock options
Distribution
Dividend
DOL
Domestic relations order (DRO)
Double trigger
DCA
DCP
Deemed investments
DEF 14A
Default election
Deferral
Deferral election
Deferred bonus plan
Deferred compensation
Deferred compensation arrangement
Deferred salary plan
Deferred share award
Deferred stock unit
Defined benefit plan (DB plan)
Defined contribution plan (DC plan)
Disability
Discounted stock options
Distribution
Dividend
DOL
Domestic relations order (DRO)
Double trigger
E
Economic benefit doctrine
EDCP
EDGAR (Electronic Data Gathering, Analysis, & Retrieval System)
Election
Elective deferral plan
Employee secular trust
Employer secular trust
Employment taxes
Enrollment
Enrollment date
Enrollment form
ERISA
ESOP
Estimated taxes
Evergreen election
Excess benefit plan
Executive benefit plan
Expatriate
Economic benefit doctrine
EDCP
EDGAR (Electronic Data Gathering, Analysis, & Retrieval System)
Election
Elective deferral plan
Employee secular trust
Employer secular trust
Employment taxes
Enrollment
Enrollment date
Enrollment form
ERISA
ESOP
Estimated taxes
Evergreen election
Excess benefit plan
Executive benefit plan
Expatriate
F
FBAR
FICA
FICA short-term deferral rule
FICA taxes
Final-average-pay formula
Financial hardship
Form 10-K
Form 10-Q
Form 1040
Form 1099-MISC
Form 1099–DIV
Form 3
Form 4
Form 5
Form 5500
Form 8949
Form of payment
Formal funding
Freezing the plan
FUTA
FBAR
FICA
FICA short-term deferral rule
FICA taxes
Final-average-pay formula
Financial hardship
Form 10-K
Form 10-Q
Form 1040
Form 1099-MISC
Form 1099–DIV
Form 3
Form 4
Form 5
Form 5500
Form 8949
Form of payment
Formal funding
Freezing the plan
FUTA
H
Haircut provisions
Hardship withdrawal
Highly compensated employee
Hold-till-retirement provision
Hypothetical investments
Haircut provisions
Hardship withdrawal
Highly compensated employee
Hold-till-retirement provision
Hypothetical investments
N
Named executive officers
Net Investment Income Tax (NIIT)
Noncompete forfeiture provision
Nondiscrimination rules
Nonduplication rule
Nonelective plan
Nonqualified deferral plan
Nonqualified deferred compensation
Nonqualified defined benefit plan
Nonqualified stock option (NQSO)
Notional investments
NQDB
NQDC
NQDP
Named executive officers
Net Investment Income Tax (NIIT)
Noncompete forfeiture provision
Nondiscrimination rules
Nonduplication rule
Nonelective plan
Nonqualified deferral plan
Nonqualified deferred compensation
Nonqualified defined benefit plan
Nonqualified stock option (NQSO)
Notional investments
NQDB
NQDC
NQDP
P
Pay mix
Payment triggers
Payroll taxes
Performance awards
Performance conditions
Permissible payment event
Phantom stock
Pre-409A balance
Private Letter Ruling (PLR)
Proxy statement
Public company
Push-out elections
Pay mix
Payment triggers
Payroll taxes
Performance awards
Performance conditions
Permissible payment event
Phantom stock
Pre-409A balance
Private Letter Ruling (PLR)
Proxy statement
Public company
Push-out elections
R
Rabbi trust
Rabbicular trust
Reasonable rate of return
Redeferral
Required minimum distributions (RMDs)
Restoration plan
Restricted period
Restricted stock
Restricted stock units (RSUs)
Retirement gap
RSU
Rule 10b5-1 trading plan
Rule of administrative convenience
Rabbi trust
Rabbicular trust
Reasonable rate of return
Redeferral
Required minimum distributions (RMDs)
Restoration plan
Restricted period
Restricted stock
Restricted stock units (RSUs)
Retirement gap
RSU
Rule 10b5-1 trading plan
Rule of administrative convenience
S
Salary reduction plan
Schedule D
SECA
Section 16(a)
Section 16(b)
Section 162 plan
Section 280G
Section 3121(v)
Section 401(k) mirror plan
Section 401(k) plan
Section 403(b) plan
Section 409A
Section 415
Section 451
Section 457 plan
Section 457A
Section 83
Secular trust
Security device
Separation from service
SERP
Severance agreement
Short-term deferral exemption
Sinking fund
Source tax
SPD
Specified date distributions
Specified employee
Split-dollar life insurance
Springing rabbi trust
State Source Tax Exclusion Law
Stock appreciation rights (SARs)
Stock option
Subsequent deferrals
Substantial risk of forfeiture
Summary plan description
Supplemental executive retirement plan (SERP)
Supplemental plan
Supplemental wage withholding
Surety bonds
Salary reduction plan
Schedule D
SECA
Section 16(a)
Section 16(b)
Section 162 plan
Section 280G
Section 3121(v)
Section 401(k) mirror plan
Section 401(k) plan
Section 403(b) plan
Section 409A
Section 415
Section 451
Section 457 plan
Section 457A
Section 83
Secular trust
Security device
Separation from service
SERP
Severance agreement
Short-term deferral exemption
Sinking fund
Source tax
SPD
Specified date distributions
Specified employee
Split-dollar life insurance
Springing rabbi trust
State Source Tax Exclusion Law
Stock appreciation rights (SARs)
Stock option
Subsequent deferrals
Substantial risk of forfeiture
Summary plan description
Supplemental executive retirement plan (SERP)
Supplemental plan
Supplemental wage withholding
Surety bonds
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