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Learn about the structure and restrictions of NQDC payouts.

Click on the links below to see articles and FAQs about these topics.

Payout Basics
Strict rules apply to all NQDC distributions, but when they are met you have some flexibility in structuring the form and timing of the payouts.
Making changes in scheduled distributions of deferred money is tricky. Learn the rules and avoid the costly tax penalties on improperly modified deferrals and early payouts.
Check your knowledge of key rules that affect payouts.