Nonqualified Deferred Compensation Plan

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1718

Term: Nonqualified Deferred Compensation Plan

Definition:Typically used for senior executives and highly compensated employees, this retirement income plan does not meet the guidelines for a qualified plan, therefore they do not meet the criteria to be eligible for the tax advantages of a qualified plan.

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CoursePage Number
42 - Accumulated Earnings and Deferred Compensation 13
72 - Nonprofit Variable Pay 19
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