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  2. Nonqualified deferred compensation - Wikipedia

    en.wikipedia.org/wiki/Nonqualified_deferred...

    In describing a "non-qualified deferred compensation plan", we can consider each word. Non-qualified: a "non-qualified" plan does not meet all of the technical requirements imposed on "qualified plans" (like pension and profit-sharing plans) under the IRC or the Employee Retirement Income Security Act (ERISA).

  3. 457 plan - Wikipedia

    en.wikipedia.org/wiki/457_plan

    457 plan. The 457 plan is a type of nonqualified, [1] [2] tax advantaged deferred-compensation retirement plan that is available for governmental and certain nongovernmental employers in the United States. The employer provides the plan and the employee defers compensation into it on a pre tax or after-tax (Roth) basis.

  4. Internal Revenue Code section 409A - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Qualified and non-qualified deferred compensation. Section 409A makes a distinction between deferred compensation plans and deferral of compensation. The term "plan" includes any agreement, method, program, or other arrangement, including an agreement, method, program, or other arrangement that applies to one person or individual.

  5. Pros and cons of government 457(b) retirement plans - AOL

    www.aol.com/finance/pros-cons-government-457-b...

    Early distributions from 457 (b) plans. The good news is that distributions to workers who retire early are less taxing. Early distributions, those before age 59 ½, from 457 (b) plans are not ...

  6. What Is a Non-Qualified Annuity? - AOL

    www.aol.com/non-qualified-annuity-155124683.html

    A non-qualified annuity provides a relatively low-risk retirement investment, delivering income for the length of your retirement. Since you pay with after-tax dollars, only your interest or ...

  7. Retirement annuities: Pros and cons of annuity investing - AOL

    www.aol.com/finance/retirement-annuities-pros...

    For non-qualified ones, only the earnings are taxed. Bottom line Annuities come in many varieties and offer owners a way to provide a guaranteed stream of income for a specified period or for life.

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