Definition: Deferred Compensation Plan

Term: Deferred Compensation Plan

Definition:An arrangement where a portion of an employee’s income is paid out at a later date than when the income was actually earned. Examples include stock options, retirement plans, and pensions. For most deferred compensation, the primary benefit is the deferral of tax.

To find keyword content within a course, select the course link below.

Course	Page Number
21 - Compensation for Business Leaders	20
42 - Accumulated Earnings and Deferred Compensation	12

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Deferred Compensation Plan