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 1 introduced NQDC, the basic features of NQDC plans, and some primary financial-planning concepts. Part 2 explores the tax deferral that makes NQDC so attractive, and then discusses the restrictions on liquidity and distributions.