As readers may be aware, a qualified retirement plan or a Section 403(b) retirement plan is generally required to report information about separated participants with deferred vested benefits under ...

Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced ...

A properly constructed unfunded 1 nonqualified deferred compensation agreement can postpone payment of compensation for currently rendered services until a future date, with the intended objective of ...

The Internal Revenue Service has extended the filing due date for the 2009 and 2010 Form 8955-SSA, “Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.” The ...