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  2. Nonqualified deferred compensation - Wikipedia

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

    The benefits under a non-qualified deferred compensation plan are considered to be "unfunded" as long as the employee has no rights in any specific assets of the employer, the deferred amounts are subject to the claims of the employer's general creditors, and the employee has no power to assign his or her rights. [11]

  3. 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.

  4. Retirement plans in the United States - Wikipedia

    en.wikipedia.org/wiki/Retirement_plans_in_the...

    Retirement plans in the United States. Average balances of retirement accounts, for households having such accounts, exceed median net worth across all age groups. For those 65 and over, 11.6% of retirement accounts have balances of at least $1 million, more than twice that of the $407,581 average (shown). Those 65 and over have a median net ...

  5. A nonqualified deferred compensation (NQDC) plan is an arrangement that an employer and employee agree to where the employer accepts to pay the employee sometime in the future.

  6. 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.

  7. 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.

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