Glossary of Terms
Terms and definitions related to NQDC
A
Account balance
Account-balance plan
Account-based plan
Administrative convenience rule
Alternative minimum tax (AMT)
American Jobs Creation Act
AMT income exemption
Annual incentive plan
Anti-acceleration rule
Anti-alienation provision
ATG
Audit Techniques Guides
Average deferral percentage (ADP) testing
Account balance
Account-balance plan
Account-based plan
Administrative convenience rule
Alternative minimum tax (AMT)
American Jobs Creation Act
AMT income exemption
Annual incentive plan
Anti-acceleration rule
Anti-alienation provision
ATG
Audit Techniques Guides
Average deferral percentage (ADP) testing
B
Back-to-back arrangement
Backup withholding
Beneficial ownership report
Beneficiary
Beneficiary designation form
Benefit security
Bifurcated account
Board of directors
BOLI
Bonus deferral plan
Bucket approach
Back-to-back arrangement
Backup withholding
Beneficial ownership report
Beneficiary
Beneficiary designation form
Benefit security
Bifurcated account
Board of directors
BOLI
Bonus deferral plan
Bucket approach
C
Capital asset
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
Claims procedure
Class-year approach
Clawback
Cliff vesting
COLI
Compensation committee
Compensation deferral agreement
Compensation income
Compensation recovery policy
Constructive receipt doctrine
Contingent benefit rule
Corporate-owned life insurance (COLI)
Covered employees
CP2000 Notice
Crediting rate
Capital asset
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
Claims procedure
Class-year approach
Clawback
Cliff vesting
COLI
Compensation committee
Compensation deferral agreement
Compensation income
Compensation recovery policy
Constructive receipt doctrine
Contingent benefit rule
Corporate-owned life insurance (COLI)
Covered employees
CP2000 Notice
Crediting rate
D
D&O questionnaire
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
Discriminant Information Function (DIF)
Distribution
Dividend
DOL
Domestic relations order (DRO)
Double trigger
D&O questionnaire
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
Discriminant Information Function (DIF)
Distribution
Dividend
DOL
Domestic relations order (DRO)
Double trigger
E
ECC
Economic benefit doctrine
EDCP
EDGAR (Electronic Data Gathering, Analysis, & Retrieval System)
Effective tax rate
Election
Elective deferral plan
Employee secular trust
Employer secular trust
Employment taxes
Enrolled Agent
Enrollment
Enrollment date
Enrollment form
ERISA
ESOP
ESP
Estimated tax payment
Evergreen election
Excess benefit plan
Excess contribution
Excise tax gross-up
Executive benefit plan
Expatriate
ECC
Economic benefit doctrine
EDCP
EDGAR (Electronic Data Gathering, Analysis, & Retrieval System)
Effective tax rate
Election
Elective deferral plan
Employee secular trust
Employer secular trust
Employment taxes
Enrolled Agent
Enrollment
Enrollment date
Enrollment form
ERISA
ESOP
ESP
Estimated tax payment
Evergreen election
Excess benefit plan
Excess contribution
Excise tax gross-up
Executive benefit plan
Expatriate
F
FATCA
FBAR
FICA
FICA short-term deferral rule
FICA taxes
Final-average-pay formula
Financial hardship
FinCEN Form 114
FIT
FITW
Flat Rate
Form 10-K
Form 10-Q
Form 1040
Form 1040NR
Form 1040X
Form 1042-S
Form 1099-DIV
Form 1099-MISC
Form 1099-NEC
Form 1099-R
Form 2210
Form 3
Form 4
Form 4852
Form 5
Form 5500
Form 706
Form 8938
Form 8949
Form 941
Form of payment
Form SSA-131
Form W-2
Form W-2c
Form W-4
Form W-7
Form W-8BEN
Form W-9
Formal funding
Freezing the plan
FUTA
FATCA
FBAR
FICA
FICA short-term deferral rule
FICA taxes
Final-average-pay formula
Financial hardship
FinCEN Form 114
FIT
FITW
Flat Rate
Form 10-K
Form 10-Q
Form 1040
Form 1040NR
Form 1040X
Form 1042-S
Form 1099-DIV
Form 1099-MISC
Form 1099-NEC
Form 1099-R
Form 2210
Form 3
Form 4
Form 4852
Form 5
Form 5500
Form 706
Form 8938
Form 8949
Form 941
Form of payment
Form SSA-131
Form W-2
Form W-2c
Form W-4
Form W-7
Form W-8BEN
Form W-9
Formal funding
Freezing the plan
FUTA
H
Haircut provision
Hardship withdrawal
Highly compensated employee
Hold-till-retirement provision
Hypothetical investments
Haircut provision
Hardship withdrawal
Highly compensated employee
Hold-till-retirement provision
Hypothetical investments
I
In-service account
In-service distribution
In-service withdrawal
Incentive stock option (ISO)
Income inclusion
Income inclusion rules
Income replacement ratio
Individual Taxpayer Identification Number
Informal funding
Insider
Insider reports
Installment payments
Internal Revenue Code (IRC)
Internal Revenue Service (IRS)
Investment election
IRD
Irrevocable trust
Item 405
In-service account
In-service distribution
In-service withdrawal
Incentive stock option (ISO)
Income inclusion
Income inclusion rules
Income replacement ratio
Individual Taxpayer Identification Number
Informal funding
Insider
Insider reports
Installment payments
Internal Revenue Code (IRC)
Internal Revenue Service (IRS)
Investment election
IRD
Irrevocable trust
Item 405
N
Named executive officers
Negative discretion
Net Investment Income Tax (NIIT)
Next-day-deposit rule
Non-GAAP measure
Noncompete forfeiture provision
Nondiscrimination rules
Nonduplication rule
Nonelective plan
Nonqualified deferral plan
Nonqualified deferred compensation
Nonqualified defined benefit plan
Nonqualified stock option (NQSO)
Nonresident alien
Notional investments
NQDB
NQDC
NQDP
Named executive officers
Negative discretion
Net Investment Income Tax (NIIT)
Next-day-deposit rule
Non-GAAP measure
Noncompete forfeiture provision
Nondiscrimination rules
Nonduplication rule
Nonelective plan
Nonqualified deferral plan
Nonqualified deferred compensation
Nonqualified defined benefit plan
Nonqualified stock option (NQSO)
Nonresident alien
Notional investments
NQDB
NQDC
NQDP
P
Pass-through entity
Pay mix
Pay-ratio disclosure
Payment triggers
Payroll deduction
Payroll taxes
Performance awards
Performance conditions
Performance-based exemption
Permissible payment event
Phantom stock
PIT
Pre-409A balance
Private Letter Ruling (PLR)
Privately held company
Proxy statement
Publicly traded company
Push-out elections
Pass-through entity
Pay mix
Pay-ratio disclosure
Payment triggers
Payroll deduction
Payroll taxes
Performance awards
Performance conditions
Performance-based exemption
Permissible payment event
Phantom stock
PIT
Pre-409A balance
Private Letter Ruling (PLR)
Privately held company
Proxy statement
Publicly traded company
Push-out elections
R
Rabbi trust
Rabbicular trust
Reasonable rate of return
Reciprocal agreement
Recoupment of compensation
Redeferral
Regulation S-K
Regulation S-X
Required minimum distribution (RMD)
Restoration plan
Restricted period
Restricted stock
Restricted stock units (RSUs)
Retirement earnings test
Retirement gap
RSU
Rule 10b5-1 trading plan
Rule of administrative convenience
Rabbi trust
Rabbicular trust
Reasonable rate of return
Reciprocal agreement
Recoupment of compensation
Redeferral
Regulation S-K
Regulation S-X
Required minimum distribution (RMD)
Restoration plan
Restricted period
Restricted stock
Restricted stock units (RSUs)
Retirement earnings test
Retirement gap
RSU
Rule 10b5-1 trading plan
Rule of administrative convenience
S
Salary reduction plan
Savings clause
Say-on-pay
Schedule 13D or 13G
Schedule D
SE tax
SECA
Section 16(a)
Section 16(b)
Section 162 plan
Section 162(m)
Section 280G
Section 3121(v)
Section 401(k) mirror plan
Section 401(k) plan
Section 403(b) plan
Section 409A
Section 409A Plan
Section 415
Section 451
Section 457 plan
Section 457(f)
Section 457A
Section 83
Secular trust
Security device
Separation from service
SERP
Severance agreement
Short-term deferral exemption
Sinking fund
SLB
Social Security tax
Source tax
SPD
Special timing rule
Specified date distributions
Specified employee
Split-dollar life insurance
Springing rabbi trust
SSN
Staff Legal Bulletin (SLB)
State Source Tax Exclusion Law
Stock appreciation rights (SARs)
Stock option
Subsequent deferrals
Substantial risk of forfeiture
Substitution payment
Summary plan description
Supplemental executive retirement plan (SERP)
Supplemental plan
Supplemental wage withholding
Surety bonds
Survivor benefit
Salary reduction plan
Savings clause
Say-on-pay
Schedule 13D or 13G
Schedule D
SE tax
SECA
Section 16(a)
Section 16(b)
Section 162 plan
Section 162(m)
Section 280G
Section 3121(v)
Section 401(k) mirror plan
Section 401(k) plan
Section 403(b) plan
Section 409A
Section 409A Plan
Section 415
Section 451
Section 457 plan
Section 457(f)
Section 457A
Section 83
Secular trust
Security device
Separation from service
SERP
Severance agreement
Short-term deferral exemption
Sinking fund
SLB
Social Security tax
Source tax
SPD
Special timing rule
Specified date distributions
Specified employee
Split-dollar life insurance
Springing rabbi trust
SSN
Staff Legal Bulletin (SLB)
State Source Tax Exclusion Law
Stock appreciation rights (SARs)
Stock option
Subsequent deferrals
Substantial risk of forfeiture
Substitution payment
Summary plan description
Supplemental executive retirement plan (SERP)
Supplemental plan
Supplemental wage withholding
Surety bonds
Survivor benefit
Random Term
Income inclusion rulesIRS regulations on the calculation of deferred compensation that is includible in income for a violation of Section 409A, along with additional taxes resulting from the violation. The rules also provide that when a nonqualified deferred compensation arrangement fails to meet the 409A requirements, it can be “corrected” in certain situations to avoid any income inclusion and additional 409A taxes (for details, see the related FAQ). The regulations were proposed in 2008 and modified by proposed regulations in 2016.
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