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  2. Deferred compensation - Wikipedia

    en.wikipedia.org/wiki/Deferred_compensation

    Deferred compensation is also sometimes referred to as deferred comp, qualified deferred compensation, DC, non-qualified deferred comp, NQDC, or golden handcuffs. Deferred compensation is only available to employees of public entities, senior management, and other highly compensated employees of companies. Although DC is not restricted to ...

  3. 457 plan - Wikipedia

    en.wikipedia.org/wiki/457_plan

    The 457 plan is a type of nonqualified, [1] [2] tax advantaged deferred-compensation retirement plan that is available for governmental and certain nongovernmental employers in the United States. The employer provides the plan and the employee defers compensation into it on a pre tax or after-tax (Roth) basis.

  4. What Happens to Deferred Compensation If I Quit? - AOL

    www.aol.com/happens-deferred-compensation-quit...

    Deferred compensation plans are either qualified or non-qualified plans. Which one you have will affect how your plan’s funds are treated if you quit. Qualified Plans

  5. Employee compensation in the United States - Wikipedia

    en.wikipedia.org/wiki/Employee_compensation_in...

    Other circumstances around deferred comp. Most of the provisions around deferred comp are related to circumstances the employee's control (such as voluntary termination), however, deferred compensation often has a clause that says in the case of the employee's death or permanent disability, the plan will immediately vest and the employee (or ...

  6. A Beginner's Guide to Deferred Compensation - AOL

    www.aol.com/news/beginners-guide-deferred...

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  7. Employee Stock Ownership Plan - Wikipedia

    en.wikipedia.org/wiki/Employee_Stock_Ownership_Plan

    An Employee Stock Ownership Plan (ESOP) in the United States is a defined contribution plan, a form of retirement plan as defined by 4975(e)(7)of IRS codes, which became a qualified retirement plan in 1974. [1] [2] It is one of the methods of employee participation in corporate ownership.

  8. New York City Department of Finance - Wikipedia

    en.wikipedia.org/wiki/New_York_City_Department...

    Oversees the New York City Sheriff's Office, which acts as DOF's law enforcement division and the City's chief civil law enforcement agency. Through the Mayor's Office of Pensions and Investments, the Department of Finance also advises the Administration on the City's $160 billion pension system and $15 billion deferred compensation plan.

  9. Nonqualified deferred compensation - Wikipedia

    en.wikipedia.org/wiki/Nonqualified_deferred...

    Extebank Deferred Compensation Plan (B), 216 F.3d 283 (2d Cir. 2000), the Second Circuit concluded that a plan could still qualify as a "top hat" plan even though (i) more than 15% of the employees were eligible to participate, and (ii) two or three of the participants were neither highly compensated nor management employees. Thus, while the ...

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