Taxation and Funding of Nonqualified Deferred Compensation

There are a variety of problems that can be addressed by nonqualified deferred compensation ("NQDC") arrangements. NQDC is essentially a compensation arrangement that provides for the payment of cash, property or benefits and does not come within one of the categories of deferred compensation arrangements which are "qualified" under applicable tax statutes. This updated and expanded edition of Taxation and Funding of Nonqualified Deferred Compensation is a complete and current resource for using