The opportunity to participate in your company's nonqualified deferred compensation (NQDC) plan can provide you with the wealth to meet many of your financial goals, including a comfortable retirement. However, participation is not simple, and the choices you must make can seem confusing. Part 3 of this series explores investment choices, risks, and death issues.

For plans that are relatively broad (but not broad enough to be subject to ERISA) and include more than just a few executives and highly paid individuals, your company will…

Your plan may have specific provisions on these events at the time of your initial election. These situations, which must fit the definitions and rules of Section 409A…