Deferred Compensation Plan

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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.

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CoursePage Number
21 - Compensation for Business Leaders 20
42 - Accumulated Earnings and Deferred Compensation 12
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"I enjoyed the CAC course format and materials. I found the material thorough and concise so attendees can learn the specifics of compensation principles and practices."
Janet Krebs, Senior Compensation Analyst
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World at Work
CPE Sponsors - Registry
CPE Sponsors - QAS
CAC
CCC

The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®