Journal of Deferred Compensation articles from September 2004

Journal of Deferred Compensation archives from September 2004

Rabbi trusts.(in use with nonqualified deferred compensation plans)
September 22, 2004... The IRS has expressed concern with respect to the involvement of a participant in a nonqualified deferred compensation plan in the investment of amounts that may be set aside by an employer or contributed by an employer to a rabbi trust to...

Federal employee retirement programs and the federal budget.
September 22, 2004... Pensions for civilian federal employees are provided through two programs, the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS). CSRS was authorized by the Civil Service Retirement Act of 1920 (P.L....

Executive pay trends: looking forward and back.
September 22, 2004... While double-digit increases in the major market indices at the close of 2003 cheered stockholders, Corporate Boards sharpened their pencils for a new round of challenges in 2004. Public scrutiny of the performance of Chief Executives and...

Parachute payments: preparation for a softer landing.
September 22, 2004... The "golden parachute" provisions, Sections 280G and 4999 of the Internal Revenue Code (the Code), were added to the Code by the Deficit Reduction Act of 1984 (1) in order to discourage the use of golden parachute payments. This was in...