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NQDC Plan Research

A non-qualified deferred compensation (NQDC) plan can be an effective recruitment and retention tool for executives. Many companies see a NQDC plan as a key benefits tool in attracting and retaining top talent. As an important tool in helping employees save for retirement, PSCA first conducted a benchmarking survey of NQDC plans in 2011. PSCA has since formed the NQDC committee composed of plan sponsors and subject matter experts which helps create an annual benchmarking survey of NQDC plans in addition to creating webinars, conference sessions, and white papers on key NQDC plan design features and trends. The 2021 NQDC survey received responses from 123 plan sponsors that have an active, account balance NQDC plan. 

Additional NQDC Resources

A Top-Hat Plan
Defined Contribution Insights, Fall 2019

NQDC Plans and Key Employee Retention
Defined Contribution Insights, Winter 2019

Tax-Exempts Subject to Excise Tax on Executive Compensation
Defined Contribution Insights, Spring 2019 

NQDC Committee Members

  • Chair, Bruce J. McNeil, Partner, Leech Tishman Fuscaldo & Lampl, LLC
  • Vice Chair, Matthew Maier, VP – Senior Consultant, Lockton Companies LLC
  • Gregg Braccili, Senior Rewards, Global Retirement, Energizer Holdings, Inc.
  • Dena Brockhouse, Manager, Benefits, Kent Corporation
  • Joel Carr, Director, Retirement Programs & Strategy, VF Corporation
  • Brandon M. Diersch, Group Portfolio Manger, Microsoft Corporation
  • Nancy Faulkner, Retirement Manager, Encompass Health Corporation
  • Ira Finn, Director, Compensation and Benefits, Ryan Specialty Group, LLC
  • Donald Fogg, Sr. Manager, Retirement Plans, The E. W. Scripps Company
  • Stephen McCaffrey, Senior Counsel, National Grid US
  • Terry O’Prey, Principal & Senior Consultant, Vinings Management Corporation
  • John Sanford, Principal, Mullin Barens Sanford Financial
  • Jason Stephens, Senior Director, Nonqualified Executive Benefits, Consulting Solutions Group, CAPTRUST
  • Ariel Workings, HR Coordinator, AWHONN