Nonprofit Variable Pay

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Course Contents

Introduction
- page 1
- Course Overview
  - page 1
- Nonprofits and Variable Pay
  - page 2
Legal Requirements
- page 3
- Tax Cuts and Jobs Act
  - page 3
- Intermediate Sanctions
  - page 3
- Reasonable Compensation
  - page 3
- Reasonable Compensation Safe Harbor
  - page 4
  - Non-fixed Payments
    - page 4
- Penalties
  - page 5
  - Disqualified Person
    - page 5
  - Organization Managers
    - page 5
Variable Pay Requirements
- page 6
- Valence
  - page 6
- Performance-reward Connection
  - page 6
- Performance-effort Connection
  - page 6
Types of Variable Pay Plans
- page 7
- Annual Incentive Plan
  - page 8
- Long-term Incentive Plan
  - page 9
- Recognition Awards
  - page 10
- Bonuses
  - page 10
Design of Variable Pay Plans
- page 11
- Purpose of the Plan
  - page 11
- Plan Participants
  - page 11
- Performance Period
  - page 11
- Performance
  - page 12
- Outcomes
  - page 12
  - Organization-wide Annual Incentive Plan
    - page 13
- Performance Appraisal
  - page 14
  - Setting Performance Measures
    - page 14
- Rewards
  - page 15
  - Types of Reward Structures
    - page 16
  - Amount of Pay at Risk
    - page 17
Variable Pay and Benefits
- page 18
- Perquisites
  - page 18
- Nonqualified Benefits
  - page 18
  - Types of Plans
    - page 19
    - Excess Benefit Plan
      - page 19
    - Deferred Bonuses
      - page 19
    - Vested Trusts
      - page 19
    - Rabbi Trusts
      - page 19
    - Secular Trusts
      - page 19
- Variable Pay Plan Maintenance
  - page 20
  - Supervision
    - page 20
  - Employee Perceptions
    - page 21
  - Establishment of Performance Standards
    - page 21
  - Failure to Meet or Exceed Standards
    - page 22
  - Organizational Pay Relationships
    - page 22
  - Variable Pay Plan Audit
    - page 22
Problems of Variable Pay
- page 23
- Problems of Practicality
  - page 23
- Problems of Perception
  - page 24
  - Importance of Pay
    - page 24
  - Performance-reward Connection
    - page 24
  - Performance-effort Connection
    - page 25
Interactive Exercise
- page 26
- Your Turn
  - page 27
Summary
- page 28