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Defined Contribution Insights

NQDC

Determining whether a plan qualifies as a “top-hat” plan: a brief summary of legal precedence.
By Bruce J. McNeil for PSCA’s NQDC Committee
2019
Considerations for non-profits regarding new excise tax.
By Kelly Davis and Lee Nunn
2019
Corporate-Owned Life Insurance (COLI)’s value has been reduced.
By Benjamin R. Eisler and David J. Marshall
2018
New survey from PSCA demonstrates NQDC plans are key components of competitive benefits packages.
By Hattie Greenan
2018
A lawsuit case study about whether an administrative scheme subjects a plan to ERISA.
By Bruce J. McNeil
2017
Nonqualified plans are unique animals under ERISA.
2017