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The goal of myNQDC.com is to help you, your clients, or your executives and key employees make the most of nonqualified deferred compensation. With clear writing and independent, unbiased expertise, we will make you smarter about NQDC, from the basics to the complex aspects of financial planning, taxation, and legal issues. We offer both individual memberships and corporate licensing.

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Why A Quirk In The ‘Big Beautiful Bill’ Of 2025 Could Boost The Appeal Of NQDC Deferrals

A novel phaseout in the 2025 tax law that involves the additional state and local tax (SALT) deduction may boost the appeal of deferring salary and bonuses via nonqualified deferred compensation (NQDC) plans.

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Opportunities And Risks: The Role Of Nonqualified Deferred Compensation In Your Financial Planning (Part 1)
Nonqualified Deferred Compensation: The Basics
For Love Or Money: Look At Nonqualified Deferred Compensation With Eyes Wide Open
Your Company’s NQDC Plan: What You Must Understand To Maximize Its Value
UPDATES! What do I need to know about NQDC tax-return reporting in 2026?

This FAQ gives a quick take on what you need to be aware of when your tax return involves nonqualified deferred compensation…

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More featured FAQs:
UPDATES! Can I put more away with a nonqualified deferred compensation plan than with a 401(k) plan? What are the limits?
UPDATES! I plan to move. What if I live in a different state at distribution than the state where I worked? How is the distribution taxed?
UPDATES! Is my NQDC informally funded so that money will be available to pay me when the time comes for distributions?
UPDATES! How can my company use corporate-owned life insurance to fund its NQDC obligations?
UPDATES! When is a furlough or leave of absence a termination of employment under my NQDC plan?
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FAQ: NEW! Can I forfeit or modify my NQDC plan benefits?
FAQ: UPDATES! Are there strategies for using the redeferral election?
FAQ: UPDATES! Will my FICA taxes be refunded to me if my company never pays out my nonqualified deferred compensation?
FAQ: I am a US executive moving overseas to work. When I live outside the United States, does the tax treatment change for deferrals and distributions under my nonqualified deferred compensation plan?
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Glossary
Selected entries from our extensive glossary.
Account-balance plan
Bucket approach
COLI
Deferral
Deferred compensation
Distribution
Elective deferral plan
FICA short-term deferral rule
Hypothetical investments
In-service distribution
Income replacement ratio
Linked plan
Rabbi trust
Restoration plan
Section 409A
Secular trust
Stock option
Tax deferral
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