Mercer
Mercer Select US Home > US NQDC
Contact Mercer Select
US Nonqualified Deferred Compensation
Top Stories

Lawmaker reacts to media report on SERP transfers

Prompted by a recent media report, a US congressman is seeking answers from the IRS about the practice of moving benefits from supplemental executive retirement plans to tax-qualified pension plans. He intends to prepare a legislative response. (Select News, 20 Aug 2008) More  

From Mercer

Tax gross-ups face scrutiny

SEC disclosure rules have highlighted the prevalence of tax gross-ups, making them a new target for shareholder proposals. (GRIST, 18 Aug 2008, 9 pages) More  | Article 

New tax rules for expats affect retirement plans

New tax rules for US expatriates, effective June 17, 2008, may require administrators of pension, 401(k) and other retirement plans to change tax reporting and withholding systems. (GRIST, 1 Aug 2008, 3 pages) More  | Article 

Curbs on foreign-paid NQDC stumble in Senate

Senate Republicans turned back a Democratic attempt to vote on a massive tax bill containing a House-passed proposal to impose adverse new tax rules on nonqualified deferred compensation paid by certain foreign companies to US taxpayers. (Select News, 31 Jul 2008) More   

View more

Library

Section 409A & section 162 bonus life arrangements

This article examines how Internal Revenue Code Section 409A applies to Section 162 bonus life insurance arrangements and details how employers and employees can avoid paying penalty tax and underpayment penalties. (Journal of Pension Planning and Compliance, 29 Aug 2008, 8 pages) More  | Article  (US Premium)

Deferred compensation plans in M&A

This article details how deferred compensation plans may affect M&A deals. The author explains different kinds of transactions, such as stock deals or asset purchases, and how the type of employee benefit plan can affect a purchase price. (Journal of Pension Planning and Compliance, 28 Aug 2008, 35 pages) More  | Article  (US Premium)

Slashing through the thicket of top hat litigation

Sponsors of top hat plans, having received limited guidance from DOL, look to the courts to learn if a plan fulfills the requirements of being unfunded and maintained for a select group of employees, this article explains. (Tax Management Financial Planning Journal, 27 Aug 2008, 10 pages) More  | Article  (US Premium)

Stuck between a 401(k) rock and a 409A hard place

This article reviews the financial hardhip rules for 401(k) plans and Section 409A's unforeseeable emergency rules. The author urges the IRS to provide further guidance to clarify possible Catch-22 situations that may occur with hardship events. (Journal of Pension Benefits, 28 Jul 2008, 4 pages) More  | Article  (US Premium)

View more

Are you a member?
Log in.

Custom research

Need research on what employers are doing to control health care costs, how many employers are freezing their DB plans, or what the top M&A deals were last year?

Select members can save time – and gain access to our vast collection of proprietary resources – by asking a Mercer expert researcher to prepare a customized report, with the relevant resources, responding to your inquiry. Special hourly rates and copyright/licensing release charges may apply.