NQDC: A Changed Market now that Simpler is Better

Non-qualified deferred compensation plans have for 30 years reflected the individualistic requirements of corporate compensation strategists, who have explored an endless variety of comp plans in their pursuit of talented executives that businesses value so highly. In turn, the proliferation of deferred compensation plans that let top U.S. executives put off collecting a portion of their pay — and also defer accompanying tax payments — has provided handsome growth among plan administrators. Dramatic change, however, is roiling the NQDC market as corporate employers turn away from sophisticated plans in favor of simpler arrangements. Obliged under new SEC disclosure requirements to ...